P.O. box.   Enter your box number only if your post office does not deliver mail to your home.

Foreign address.   Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. In some countries the postal code may come before the city or town name.

Enter the full name of the country in uppercase letters in English.

Address change.   If you plan to move after filing your return, use Form 8822, Change of Address, to notify the IRS of your new address.

Social security number (SSN).   In most cases, you are required to enter your SSN. If you do not have an SSN but are eligible to get one, you should apply for it. Get Form SS-5, Application for a Social Security Card, online at www.socialsecurity.gov/online/SS-5.html, from your local Social Security Administration (SSA) office, or by calling the SSA at 1-800-772-1213.

  Fill in Form SS-5 and bring it to your local SSA office in person, along with original documentation showing your age, identity, immigration status, and authority to work in the United States.

  If you are an F-1 or M-1 student, you also must show your Form I-20. If you are a J-1 exchange visitor, you also must show your Form DS-2019.

  It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

IRS individual taxpayer identification number (ITIN).   If you do not have and are not eligible to get an SSN, you must enter your ITIN whenever an SSN is requested on your tax return.

  For details on how to apply for an ITIN, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Get Form W-7 online at www.irs.gov. Click on “Individuals,” then “Individual Taxpayer Identification Numbers (ITIN).”

  It usually takes 6 to 10 weeks to get an ITIN.

  An incorrect or missing identifying number may increase your tax or reduce your refund.

Lines 1 and 2.   The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanation.

Were you single or married?   If you were married on December 31, 2009, consider yourself married for the whole year. If you were single, divorced, or legally separated under a decree of divorce or separate maintenance on December 31, consider yourself single for the whole year. If you meet the tests described under Married persons who live apart, later on this page, you can consider yourself single for the whole year.

  If your spouse died in 2009, consider yourself married to that spouse for the whole year, unless you remarried before the end of 2009.

U.S. national.   A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens.

Married persons who live apart.    Some married persons who have a child and who do not live with their spouse can file as single. If you meet all five of the following tests and you are a married resident of Canada, Mexico, or South Korea, or you are a married U.S. national, check the box on line 1.

Line 3—Wages, salaries, tips, etc.   Enter the total of your effectively connected wages, salaries, tips, etc. Only U.S. source income is included on line 3 as effectively connected wages. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2.

  

Do not include on line 3 amounts exempted under a tax treaty. Instead, include these amounts on line 6 and complete item J on page 2 of Form 1040NR-EZ.

  
Also include on line 3:

Line 4—Taxable refunds, credits, or offsets of state and local income taxes.   If you received a refund, credit, or offset of state or local income taxes in 2009, you may receive a
Form 1099-G. If you chose to apply part or all of the refund to your 2009 estimated state or local income tax, the amount applied is treated as received in 2009.

  

None of your refund is taxable if, in the year you paid the tax, you did not itemize deductions. If you were a student or business apprentice from India in 2008 and you claimed the standard deduction on your 2008 tax return, none of your refund is taxable. See Students and business apprentices from India in chapter 5 of Pub. 519. If none of your refund is taxable, leave line 4 blank.

  For details on how to figure the amount you must report as income, see Recoveries in Pub. 525, Taxable and Nontaxable Income.

Line 5—Scholarship and fellowship grants.   If you received a scholarship or fellowship, part or all of it may be taxable.

  If you were a degree candidate, the amounts you used for expenses other than tuition and course-related expenses (fees, books, supplies, and equipment) are generally taxable. For example, amounts used for room, board, and travel are generally taxable.

  If you were not a degree candidate, the full amount of the scholarship or fellowship is generally taxable. Also, amounts received in the form of a scholarship or fellowship that are payment for teaching, research, or other services are generally taxable as wages even if the services were required to get the grant.

  If the grant was reported on
Form(s) 1042-S, you generally must include the amount shown in box 2 of Form(s) 1042-S, 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, Tax Benefits for Education.

   Example 1. You are a citizen of a country that does not have an income tax treaty in force 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 2009 are as follows: The Form 1042-S you received from ABC University for 2009 shows $9,000 in box 2 and $1,260 (14% of $9,000) in box 9.

  When completing Form 1040NR-EZ:

   Example 2. The facts are the same as in Example 1 except that you are a citizen of a country that has an income tax treaty in force with the United States that includes a provision that exempts scholarship income and you were a resident of that country immediately before leaving for the United States to attend ABC University. Also, assume that, under the terms of the tax treaty, all of your scholarship income is exempt from tax because ABC University is a nonprofit educational organization.

  When completing Form 1040NR-EZ:

Line 6.   Report on line 6 the total of all your income that is exempt from tax by an income tax treaty, including both effectively connected and noneffectively connected income. Do not include this exempt income on line 7. You must complete item J on page 2 of Form 1040NR-EZ to report income that is exempt from U.S. tax.

Line 8—Scholarship and fellowship grants excluded.   If you received a scholarship or fellowship grant and were a degree candidate, enter amounts used for tuition and course-related expenses (fees, books, supplies, and equipment), but only to the extent the amounts are included on line 5. See the examples in the instructions for line 5 beginning on page 5.

Line 9—Student loan interest deduction.   You can take this deduction only if all of the following apply.

  Use the worksheet on page 5 to figure your student loan interest deduction.

Line 11—Itemized deductions.   Enter the total state and local income taxes you paid or that were withheld from your salary in 2009. Use the worksheet on page 6 to figure the amount to enter on line 11 if the amount on line 10 is more than $166,800 if you checked filing status box 1, or more than $83,400 if you checked filing status box 2. If, during 2009, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Instead, see the instructions for line 4 on page 5.

  

Note.   Residents of India who were students or business apprentices may be able to take the standard deduction instead of their itemized deductions. See Pub. 519 for details.

Line 13—Exemption deduction.   Generally, you can take an exemption of $3,650 for yourself. Use the worksheet below to figure the amount, if any, to enter on line 13 if your AGI from line 10 is more than $166,800 if you checked filing status box 1, or more than $125,100 if you checked filing status box 2.

Line 16—Unreported social security and Medicare tax from Forms 4137 and 8919.   Enter the total of any taxes from Form 4137 and Form 8919. Check the appropriate box(es).

Line 18—Federal income tax withheld.   Add the amounts shown as federal income tax withheld on your Form(s) W-2, 1042-S, and 1099-R. Enter the total on line 18. The amount(s) withheld should be shown in box 2 of your Form(s) W-2, box 9 of your Form(s) 1042-S, and box 4 of your Form(s) 1099-R. Attach all Form(s) W-2 and 1042-S to the front of your return. Attach Form(s) 1099-R to the front of your return of your return if federal income tax was withheld.

Line 19—2009 estimated tax payments.   Enter any estimated federal income tax payments you made using Form 1040-ES (NR) for 2009. Include any overpayment that you applied to your 2009 estimated tax from:

Line 20—Credit for amount paid with Form 1040-C.   Enter any amount you paid with Form 1040-C for 2009.

Line 21—Total payments.   Add
lines 18 through 20. Enter the total on line 21.

Line 22—Amount overpaid.   If line 22 is under $1, we will send a refund only on written request.

  

If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income Tax Withholding and Estimated Tax Payments for 2010 on page 12.

Lines 23a through 23d—Direct deposit of refund.    Why Use Direct Deposit?

  If you want us to directly deposit the amount shown on line 23a to your checking or savings account, including an IRA, at a U.S. bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States:
Otherwise, we will send you a check.

  

The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be accepted. Do not use the routing number on a deposit slip if it is different from the routing number on your checks.

  If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

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.

You can use your refund to buy up to $5,000 in U.S. Series I Savings Bonds. The amount you request must be a multiple of $50. You do not need a TreasuryDirect® account to do this. See the Form 8888 instructions for details.

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 on this page, 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:

Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, 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 on this page, the account number is 20202086. Do not include the check number.

For all direct deposits, the name on the return must match the name on the bank account. 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).

If you want your refund mailed to an address not listed on
page 1 of Form 1040NR-EZ, enter that address here. See Foreign address on page 4 for information on entering a foreign address.

Line 24—Applied to your 2010 estimated tax.   Enter on line 24 the amount, if any, of the overpayment on line 22 you want applied to your 2010 estimated tax. This election cannot be changed later.

Line 25—Amount you owe.   

To save interest and penalties, pay your taxes in full by the due date. You do not have to pay if line 25 is under $1.

  Include any estimated tax penalty from line 26 in the amount you enter on line 25.

  You can pay by check, money order, credit or debit card, or the electronic federal tax payment system (EFTPS). Do not include any estimated tax payment for 2010 in this payment. Instead, make the estimated tax payment separately.

To pay by check or money order.   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 “2009 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^xx/₁₀₀ ”).

To pay by credit or debit card.   To pay by credit or debit card, call toll-free or visit the website of one of the service providers listed on this page and follow the instructions.

  A convenience fee will be charged by the service provider. Fees may vary among 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 also can 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.

  

To pay by EFTPS.   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.

  

You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4 or (b) make estimated tax payments for 2010. See Income Tax Withholding and Estimated Tax Payments for 2010 on page 12.

What if you cannot pay?   If you cannot pay the full amount shown on line 25 when you file, you can ask for:

Under an installment agreement, you can pay all or part of the tax you owe in monthly installments. Generally, you can 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, Installment Agreement Request. To apply online, go to www.irs.gov, click on “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.

If paying the tax when it is due would cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127, Application for Extension of Time for Payment of Tax, on or before the due date (without regard to extensions) for filing your return. An extension generally will not be granted for more than 6 months. You will be charged interest on the tax not paid by the due date (without regard to extensions) for filing your return. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

Line 26—Estimated tax penalty.   You may owe this penalty if:

  The “tax shown on your return” is the amount on your 2009 Form 1040NR-EZ, line 15.

   Figuring the penalty. If the Exception above does not apply and you choose to figure the penalty yourself, see Form 2210 (or 2210-F for farmers or fishermen) to find out if you owe the penalty. If you do, you can use the form to figure the amount.

  Enter the penalty on line 26. Add the penalty to any tax due and enter the total on line 25. If you are due a refund, subtract the penalty from the overpayment you show on line 22. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

  

Because Form 2210 is complicated, you can leave line 26 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Child's return.   If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.”

Paid preparer must sign your return.   Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.

List all countries of which you were a citizen or national during the tax year.

List the country in which you claimed residence for tax purposes during the tax year.

If you have completed immigration Form I-485 and submitted the form to the U.S. Citizenship and Immigration Services, you have applied to become a green card holder (lawful permanent resident) of the United States.

If you checked “Yes” for D1 or D2, you may be a U.S. tax expatriate and special rules may apply to you. See Expatriation Tax in Pub. 519, chapter 4, for more information.

Enter your visa type on the last day of the tax year. Examples are the following:

If you have ever changed your visa type, check the “Yes” box. For example, you entered the United States in 2008 on an F-1 visa as an academic student. During 2009 you changed to a J-1 or H-1B visa as a teacher or researcher. You will check the “Yes” box.

Enter the dates you entered and left the United States during 2009 on short business trips, or to visit family, go on vacation, or return home briefly. If you are a resident of Canada or Mexico and commute to work in the United States on more than 75% of the workdays during your working period, you are a regular commuter and do not need to enter the dates you entered and left the United States during the year. “Commute” means to travel to work and return to your residence within a 24-hour period. Check the appropriate box for Canada or Mexico and skip to item H. See Days of Presence in the United States in Pub. 519, chapter 1.

If you are in the United States on January 1, enter 01/01 as the first date you entered the United States. If you are in the United States on December 31, do not enter a final date departed.

Review your entry and passport stamps or other records to count the number of days you were actually present in the United States during the years listed. A day of presence is any day that you are physically present in the United States at any time during the 24-hour period beginning at 12:01 a.m. For the list of exceptions to the days you must count as actually being present in the United States, see Days of Presence in the United States in Pub. 519, chapter 1. If you were not in the United States on any day of the tax year, enter -0-.

If you have filed a U.S. income tax return for a prior year, enter the latest year for which you filed a return and the form number you filed.

If you are claiming tax treaty benefits and you failed to submit adequate documentation to a withholding agent, you must attach to your tax return all information that otherwise would have been required on the withholding document (for example, all information required on Form W-8BEN or Form 8233).

Treaty-based return position disclosure.   If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you must report certain information on Form 8833 and attach it to Form 1040NR-EZ.

Exceptions.   You do not have to file Form 8833 for any of the following.

This checklist can help you file a correct return. Mistakes can delay your refund or result in notices being sent to you.

You can go online to check the status of your refund 3 to 4 weeks after you file your 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 be able to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2010 pay. For details on how to complete Form W-4, see the Instructions for Form 8233 and Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens.

If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. In general, you do not have to make estimated tax payments if you expect that your 2010 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 2010 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 2010 and you must pay estimated tax, use Form 1040-ES. For more information, see Pub. 505, Tax Withholding and Estimated Tax, and Pub. 519.

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 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. You may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See
Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details.

The integrity of our tax system and well-being of our country depend, to a large degree, on the timely filing and payment of taxes by each individual, family, and business in this country. Those choosing not to file and pay their fair share increase the burden on the rest of us to support our schools, maintain and repair roadways, and the many other ways our tax dollars help to make life easier for all citizens.

Some people don't know they should file a tax return; some don't file because they expect a refund; and some don't file because they owe taxes. Encourage your family, neighbors, friends, and coworkers to do their fair share by filing their federal tax returns and paying any tax due on time.

If you or someone you know needs to file past due tax returns, visit www.irs.gov and click on “Individuals” for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040NR-EZ instruction booklet. For example, if you are filing a 2006 return in 2010, use the address in this booklet. However, if you got an IRS notice, mail the return to the address in the notice.

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.

Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1042-S, and 1099) 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.

Identity theft occurs when someone uses your personal information such as your name, social security number (SSN), individual taxpayer identification number (ITIN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039.

For more information, see Pub. 4535, Identity Theft Prevention and Victim Assistance.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward the message to phishing@irs.gov. You also can report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).

Visit the IRS website at www.irs.gov to learn more about identity theft and how to reduce your risk.

You have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1, Your Rights As A Taxpayer.

If a taxpayer died before filing a return for 2009, the taxpayer's personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.

The personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's SSN or ITIN should not be used for tax years after the year of death, except for estate tax return purposes.

If you wish to do so, 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 on page 9 for details on how to pay any tax you owe.

You may be able to deduct this gift on your 2010 tax return as a charitable contribution. But you must file Form 1040NR to do so.

Evaluation of services provided.   The IRS uses several methods to evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.

Online services and help.   Go to www.irs.gov to obtain information on:

View and download products.   Click on “Forms and Publications” or go to www.irs.gov/formspubs to:

  The Forms and Publications page provides links to access and acquire both electronic and print media. Additionally, the “Search” function provides basic and advanced search capabilities for published products available on www.irs.gov.

Online ordering of products.   To order tax products delivered by mail, go to www.irs.gov/formspubs.

Tax forms and publications.   Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days.

Tax help and questions.    Call 1-800-829-1040.

National taxpayer advocate helpline.    Call 1-877-777-4778.

Internet.   Buy the DVD from:

  

Telephone.   Buy the DVD from:

   Other ways to get help. See page 13 for information.