Specific Instructions

Getting Started

To complete Form 2290, have the following information available.

  1. Your employer identification number (EIN). You must have an EIN to file Form 2290. You cannot use your social security number.

  2. The vehicle identification number of each vehicle.

  3. The taxable gross weight of each vehicle to determine its category.

Employer Identification Number (EIN)

Enter the correct EIN. If you do not have an EIN, apply for one online at www.irs.gov/businesses/small and click on the “Employer ID Numbers” (EINs) link. You may also apply for an EIN by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS.

Vehicle Identification Number (VIN)

The VIN of your vehicle can be obtained from the registration, title, or actual vehicle. Generally, the VIN is 17 characters made up of numbers and letters. Be sure to use the VIN for the vehicle and not from the trailer.

Taxable Gross Weight

The taxable gross weight of a vehicle (other than a bus) is the total of:

  1. The actual unloaded weight of the vehicle fully equipped for service,

  2. The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and

  3. The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle.

Actual unloaded weight of a vehicle is the empty (tare) weight of the vehicle.

A trailer or semitrailer is treated as customarily used in connection with a vehicle if the vehicle is equipped to tow the trailer or semitrailer.

Fully equipped for service includes the body (whether or not designed for transporting cargo, such as a concrete mixer); all accessories; all equipment attached to or carried on the vehicle for use in its operation or maintenance; and a full supply of fuel, oil, and water. The term does not include the driver; any equipment (not including the body) mounted on, or attached to, the vehicle, for use in handling, protecting, or preserving cargo; or any special equipment (such as an air compressor, crane, or specialized oilfield equipment).

Buses

The taxable gross weight of a bus is its actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.

Determining Taxable Gross Weight

The weight declared for registering a vehicle in a state may affect the taxable gross weight used to figure the tax. 

State registration by specific gross weight.   If the vehicle is registered in any state that requires a declaration of gross weight in a specific amount, including proportional or prorated registration or payment of any other fees or taxes, then the vehicle's taxable gross weight must be no less than the highest gross weight declared for the vehicle in any state. If the vehicle is a tractor-trailer or truck-trailer combination, the taxable gross weight must be no less than the highest combined gross weight declared.

State registration by gross weight category.   If the vehicle is registered in any state that requires vehicles to be registered on the basis of gross weight, and the vehicle is not registered in any state that requires a declaration of specific gross weight, then the vehicle's taxable gross weight must fall within the highest gross weight category for which the vehicle is registered in that state.

State registration by actual unloaded weight.   If the vehicle is registered only in a state or states that base registration on actual unloaded weight, then the taxable gross weight is the total of the three items listed under Taxable Gross Weight, earlier.

Special permits.   In determining a vehicle's taxable gross weight, do not consider weights declared to obtain special temporary travel permits. These are permits that allow a vehicle to operate:
  1. In a state in which it is not registered,

  2. At more than a state's maximum weight limit, or

  3. At more than the weight at which it is registered in the state.

  However, special temporary travel permits do not include permits that are issued for your vehicle if the total amount of time covered by those permits is more than 60 days or (if issued on a monthly basis) more than 2 months during a taxable year.

Name and Address

Enter your name and address. Include the suite, room, or other unit number after the street address. If your address has changed, check the Address change box on Form 2290.

P.O. box.   If the post office does not deliver mail to the street address and you have a P.O. box, show the box number instead of the street address.

Canadian or Mexican address.   Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Final return.   If you no longer have vehicles to report, file a final return. Check the Final Return box on Form 2290, sign the return, and mail it to the IRS.

Amended return.   Check the Amended Return box only if reporting (a) additional tax from an increase in taxable gross vehicle weight or (b) suspended vehicles exceeding the mileage use limit. Do not check the box for any other reason. For more information, see Line 3, or Suspended vehicles exceeding the mileage use limit, later.

VIN correction.   Check the VIN Correction box if you are correcting a VIN listed on a previously filed Schedule 1. Do not check this box for any other reason.

Part I. Figuring the Tax

Line 1

For used vehicles purchased from a private seller during the period, see Used vehicles below.

Line 2

To figure the tax on line 2, complete the Tax Computation on Form 2290, page 2. Do not use line 2 to report additional tax from an increase in taxable gross weight. Instead, report the additional tax on line 3.

Column 1—Annual tax.   Use the tax amounts listed in column 1(a) for a vehicle used during July.

Logging vehicles.

Use the tax amounts listed in column 1(b) for logging vehicles used in July. For more information on these vehicles, see Logging vehicles under Who Must File, earlier.

Column 2—Partial-period tax.   For used vehicles purchased from a private seller during the period, see Used vehicles next. For all other vehicles, if the vehicle is first used after July, the tax is based on the number of months remaining in the period. See Table I, later, for the partial-period tax table. Enter the tax in column 2(a) for the applicable category.

Used vehicles.

If you acquire and register or are required to register a used taxable vehicle in your name during the tax period, you must keep as part of your records proof showing whether there was a use of the vehicle or a suspension of the tax during the period before the vehicle was registered in your name. The evidence may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle.

   If there is an unpaid tax liability for the months before you acquire and use the vehicle during the tax period, you are liable for the total tax for the entire period, to the extent not paid. In that case, you must file Form 2290 and pay the tax by the last day of the month after the month notification is received from the IRS that the tax has not been paid in full.

New tax computation for privately purchased used vehicles and required claim information for privately sold used vehicles.

Note.

The due date of Form 2290 does not change. The buyer should enter the month after the sale on Form 2290, line 1 (Example: November 2015 is entered as "201511").

  1. For vehicles purchased from a seller who has paid the tax for the current period: If a vehicle is purchased on or after July 1, 2015, but before June 1, 2016, and the buyer's first use (such as driving it from the purchase location to the buyer's home or business location) is in the month of sale, the buyer's total tax for the tax period does not include the tax for the month of sale.

  2. If a vehicle is sold, the name and address of the purchaser (along with previously required information) must be included with the seller's claim for a credit or refund of tax paid for the remaining months of the current period.

For vehicle purchases from a seller who has paid the tax for the current period: Buyer's tax computation for a used vehicle privately purchased on or after July 1, 2015, but before June 1, 2016, when the buyer's first use is in the month of sale.

The tax on the buyer's use of a vehicle after the purchase is prorated by multiplying a full tax period's tax by a fraction.

  1. The numerator is the number of months in the period from the first day of the month after the month of sale through the end of the tax period.

  2. The denominator is the number of months in the entire tax period.

The buyer must do the following.

  • Determine that the seller has paid the tax for the current period. A copy of the seller's stamped Schedule 1 is one way to make this determination.

  • Enter the month after the sale on line 1.

  • Enter the prorated tax on line 2.

Example.

On July 2, 2015, Linda paid the full tax period tax of $550 for the use of her 80,000-pound taxable gross weight vehicle. John purchased the used truck from Linda on September 8, 2015, and drove it on the public highway from Linda's home to his own home the next day. Linda, the seller, can claim a credit or refund of the tax she paid for the 9 months after the sale. Because of that, and that John's first taxable use was to drive the truck to his home in the month of sale (September), his prorated tax is figured from the first day of the next month (October), through the end of the taxable period, June 30, 2016. The due date of John's Form 2290 does not change, so he must file by October 31, 2015. 
 
Full tax period tax: $550 
Numerator: 9 (number of months from October through June)  
Denominator: 12 (full 12-month tax period, July through June)  
Prorated tax: 9/12 of $550 = $412.50 
John should enter "201510" on line 1.

Logging vehicles.

For logging vehicles, see Table II, later, for the partial-period tax table. Enter the tax in column 2(b) for the applicable category.

Column 3—Number of vehicles.   Enter the number of vehicles for categories A–V in the applicable column. Add the number of vehicles in columns (3a) and (3b), categories A–V, and enter the combined number on the total line in column 3. For category W, enter the number of suspended vehicles in the applicable column.

Column 4—Amount of tax.   Multiply the applicable tax amount times the number of vehicles. Add all amounts in a category and enter the result in column 4. Then, add the tax amounts in column 4 for categories A–V, and enter the total tax amount.

Line 3

Complete line 3 only if the taxable gross weight of a vehicle increases during the period and the vehicle falls in a new category. For instance, an increase in maximum load customarily carried may change the taxable gross weight.

Report the additional tax for the remainder of the period on Form 2290, line 3. Do not report any tax on line 2 unless other taxable vehicles are being reported in addition to the vehicle(s) with the increased taxable gross weight. Check the Amended Return box and to the right of “Amended Return” write the month the taxable gross weight increased. File Form 2290 and Schedule 1 by the last day of the month following the month in which the taxable gross weight increased.

Figure the additional tax using the following worksheet. Attach a copy of the worksheet for each vehicle.

1. Enter the month the taxable gross weight increased. Enter the month here and in the space next to the Amended Return box on Form 2290, page 1
2. From Form 2290, page 2, determine the new taxable gross weight category. Next, go to the Partial-Period Tax Tables, later. Find the month entered on line 1 above. Read down the column to the new category; this is the new tax. Enter the amount here $
3. On the Partial-Period Tax Tables, later, find the tax under that month for the previous category reported. Enter the amount here $
4. Additional tax. Subtract line 3 from line 2. Enter the additional tax here and on Form 2290, line 3 $

If the increase in taxable gross weight occurs in July after you have filed your return, use the amounts on Form 2290, page 2, for the new category instead of the partial-period tax tables.

Line 5

Complete line 5 only if you are claiming a credit for tax paid on a vehicle that was either:

  • Sold,

  • Destroyed (so damaged by accident or other casualty it is not economical to rebuild it) or stolen before June 1 and not used during the remainder of the period, or

  • Used during the prior period 5,000 miles or less (7,500 miles or less for agricultural vehicles).

A credit, lower tax, exemption, or refund is not allowed for an occasional light or decreased load or a discontinued or changed use of the vehicle.

The amount claimed on line 5 cannot exceed the tax reported on line 4. Any excess credit must be claimed as a refund using Form 8849, Claim for Refund of Excise Taxes, and Schedule 6 (Form 8849), Other Claims. Also use Schedule 6 (Form 8849) to make a claim for an overpayment due to a mistake in tax liability previously reported on Form 2290. See When to make a claim below.

Information to be submitted.   On a separate sheet of paper, provide an explanation detailing the facts for each credit.

  For vehicles destroyed, stolen, or sold include the following.
  1. The VIN;

  2. The taxable gross weight category;

  3. The date of destruction, theft, or sale;

  4. A copy of the worksheet under Figuring the credit below; and

  5. If the vehicle was sold on or after July 1, 2015, the name and address of the purchaser of the vehicle.

.

  
Your claim for credit may be disallowed if you do not provide all of the required information.

Figuring the credit.

Figure the number of months of use and find the taxable gross weight category of the vehicle before you complete the worksheet below. To figure the number of months of use, start counting from the first day of the month in the period in which the vehicle was first used to the last day of the month in which it was destroyed, stolen, or sold. Find the number of months of use in the Partial-Period Tax Tables, later (the number of months is shown in parentheses at the top of the table next to each month).

1. For the vehicle that was destroyed, stolen, or sold, enter the tax previously reported on Form 2290, line 4 $
2. Partial-period tax. On the Partial-Period Tax Tables, later, find where the taxable gross weight category and months of use meet and enter the tax here $
3. Credit. Subtract line 2 from line 1. Enter here and on Form 2290, line 5 $

The credit for each vehicle must be calculated separately.

Vehicle used less than the mileage use limit.   If the tax has been paid for a period on a vehicle that is used 5,000 miles or less (7,500 miles or less for agricultural vehicles), the person who paid the tax may make a claim for the credit.

When to make a claim.   For a vehicle that was destroyed, stolen, or sold before June 1, a credit for tax paid can be claimed on the next Form 2290 filed or a refund of tax paid can be claimed on Form 8849.

  For a vehicle that was used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a credit for tax paid can be claimed on the first Form 2290 filed for the next period. Likewise, a refund for tax paid cannot be claimed on Form 8849 until the end of the Form 2290 tax period. For example, if the tax was paid for the period July 1, 2015, through June 30, 2016, for a vehicle used 5,000 miles or less during the period, a credit on Form 2290 (or refund on Form 8849) cannot be claimed until after June 30, 2016.

Part II. Statement in Support of Suspension

Line 7

Complete line 7 to suspend the tax on vehicles expected to be used less than the mileage use limit during a period.

You must also: 

  • List the vehicles on which the tax is suspended in Schedule 1. See Schedule 1 (Form 2290), later, and

  • You must also count the number of tax-suspended vehicles (designated by Category “W”) listed in Schedule 1, Part I, and enter the number on Schedule 1, Part II, line b.

Line 8

If any of the vehicles listed as suspended in the prior period exceeded the mileage use limit, check the box on line 8a and list the vehicle identification numbers for those vehicles on line 8b. Attach a separate sheet if needed.

Line 9

If in the prior period, Form 2290, line 7, was completed and the tax-suspended vehicles were sold or otherwise transferred, complete line 9.

Sales.   If you sell a vehicle while under suspension, a statement must be given to the buyer and must show the seller's name, address, and EIN; VIN; date of the sale; odometer reading at the beginning of the period; odometer reading at the time of sale; and the buyer's name, address, and EIN. The buyer must attach this statement to Form 2290 and file the return by the date shown in the table under When to File, earlier.

  If, after the sale, the use of the vehicle exceeds the mileage use limit (including the highway mileage recorded on the vehicle by the former owner) for the period, and the former owner has provided the required statement, the new owner is liable for the tax on the vehicle. If the former owner has not furnished the required statement to the new owner, the former owner is also liable for the tax for that period. See Suspended vehicles exceeding the mileage use limit below. Also see Used vehicles, earlier.

Suspended vehicles exceeding the mileage use limit.   Once a suspended vehicle exceeds the mileage use limit, the tax becomes due. Mileage use limit means the use of a vehicle on public highways 5,000 miles or less (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is used during a period, regardless of the number of owners.

  Figure the tax on Form 2290, page 2, based on the month the vehicle was first used in the period. Report the tax on Form 2290, line 2. Check the Amended Return box on page 1 and to the right of “Amended Return” write the month in which the mileage use limit was exceeded. Do not complete Form 2290, Part II. File the amended Form 2290 and Schedule 1 by the last day of the month following the month in which the mileage use limit was exceeded.

Agricultural vehicles.   An agricultural vehicle is any highway motor vehicle that is:
  1. Used (or expected to be used) primarily for farming purposes, and

  2. Registered (under state laws) as a highway motor vehicle used for farming purposes for the entire period. A special tag or license plate identifying the vehicle as used for farming is not required for it to be considered an agricultural vehicle.

  A vehicle is used primarily for farming purposes if more than half of the vehicle's use (based on mileage) during the period is for farming purposes (defined below).

  Do not take into account the number of miles the vehicle is used on the farm when determining if the 7,500-mile limit on the public highways has been exceeded. Keep accurate records of the miles that a vehicle is used on a farm.

   Farming purposes means the transporting of any farm commodity to or from a farm, or the use directly in agricultural production.

   Farm commodity means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife. A farm commodity does not include a commodity that has been changed by a processing operation from its raw or natural state.

Example.

Juice extracted from fruits or vegetables is not a farm commodity for purposes of the suspension of tax on agricultural vehicles.

  A vehicle is considered used for farming purposes if it is used in an activity that contributes in any way to the conduct of a farm. Activities that qualify include clearing land, repairing fences and farm buildings, building terraces or irrigation ditches, cleaning tools or farm machinery, and painting. But a vehicle will not be considered used for farming purposes if used in connection with operations such as canning, freezing, packaging, or other processing operations.

How To Pay The Tax

There are three methods to pay the tax.

  • Electronic funds withdrawal (direct debit) if filing electronically.

  • Electronic Federal Tax Payment System (EFTPS).

  • Check or money order using the payment voucher.

You must pay the tax in full with your Form 2290.

Electronic funds withdrawal (direct debit).   If you are filing Form 2290 electronically, you can authorize a direct debit to make your payment. For more information on e-file, visit the IRS website at www.irs.gov/efile.

EFTPS.   Using EFTPS is voluntary, but you must enroll in EFTPS before you can use it. To get more information or to enroll in EFTPS, visit the EFTPS website at www.eftps.gov or call 1-800-555-4477 (24 hours a day, 7 days a week).

  If you make your payment using EFTPS, do not include the payment voucher. If filing a paper Form 2290, mail Form 2290 to:

Department of the Treasury 
Internal Revenue Service 
Cincinnati, OH 45999-0031

Paying on time.

For EFTPS payments to be on time, you must initiate the transaction at least 1 business day before the date the payment is due.

Check or money order.   If you use this method, you must also complete the payment voucher. See Payment voucher below.
  • Do not send cash. Make your check or money order payable to “United States Treasury.” Write your name, address, EIN, “Form 2290,” and the date (as entered in Box 3) on your payment.

  • Detach the voucher and send it with the Form 2290, both copies of Schedule 1, and your payment. If you filed electronically, do not send Form 2290 and Schedule 1 with the payment voucher. See Where To File, earlier.

  • Do not staple your payment to the voucher or Form 2290.

Payment voucher.

Complete Form 2290-V, Payment Voucher. If you have your Form 2290 prepared by a third party, provide this payment voucher to the return preparer.

Box 1.   Enter your EIN. If you do not have an EIN, see Employer Identification Number (EIN), earlier.

Box 2.   Enter the amount you are paying with Form 2290.

Box 3.   Enter the same date that you entered on Form 2290, Part I, line 1.

Box 4.   Enter your name and address exactly as shown on Form 2290. Print your name clearly.

Schedule 1 (Form 2290)

Complete and file both copies of Schedule 1. The second copy will be stamped and returned to you for use as proof of payment. Your return may be rejected if Schedule 1 is not attached to Form 2290.

E-file.

If Form 2290 is filed electronically, a copy of Schedule 1 with an IRS watermark will be sent to the ERO, transmitter, and/or ISP electronically. Ask the ERO, transmitter, and/or ISP for the original electronic copy of Schedule 1.

Note.

If you want a copy of a prior-period Schedule 1 returned, you must send a written request to:

Department of the Treasury 
Internal Revenue Service 
Cincinnati, OH 45999-0031

Name and address.   Enter your name and address on Schedule 1 exactly as shown on Form 2290. See Name and Address, earlier.

Part I.    Enter by category the VIN of each vehicle for which you are reporting tax. Failure to include the full VIN may prevent you from registering your vehicle with the state.

Part II.    Complete as follows:  
  • Enter on line a the total vehicles reported on Form 2290, page 2.

  • Enter on line b the total number of taxable vehicles on which the tax is suspended, reported on Form 2290, page 2, column (3), category W.

  • Enter on line c the total number of taxable vehicles (subtract line b from line a).

Proof of payment for state registration and entry into the United States.   Generally, states will require verification of payment of the tax for any taxable vehicle before they will register the vehicle. Use the stamped copy of Schedule 1 as proof of payment when registering vehicles with the state.

  U.S. Customs also requires this proof of payment for entering a Canadian or Mexican vehicle into the United States.

  If you do not have the stamped copy, you may use a photocopy of Schedule 1 and both sides of your canceled check as proof of payment.

Note.   If the state receives your application for registration of your highway motor vehicle during the months of July, August or September, you may provide the immediately previous taxable period's approved Schedule 1 that was returned to you by the IRS, as proof of payment. Remember to file Form 2290 for the current period by the due date of the return. See Regulation section 41.6001-2(b)(4).

  No proof of payment is required for a newly purchased vehicle, if you present the state a copy of the bill of sale showing that the vehicle was purchased within the last 60 days. However, you must file a return and pay any tax due. See When to File, earlier.

A limited number of states have agreed to participate in an alternate proof of payment program with the IRS. In those states, the Department of Motor Vehicles (DMV) may forward your return to the IRS, if certain requirements are met. If you give your Form 2290 (with voucher and payment) to your DMV to be forwarded to the IRS, no further proof of payment is needed to register your vehicle. Contact your local DMV to see if your state participates in this program.

If you give the DMV your Form 2290 to forward, your return is not considered filed until the IRS receives it. You are responsible for any penalties or interest if the return is filed late or lost by the DMV.

Schedule 1 (Form 2290), Consent to Disclosure of Tax Information

The IRS will share information reported on Form 2290 and Schedule 1. The information shared includes the VINs for all vehicles reported on Schedule 1 and verification that you paid the tax reported on Form 2290, line 6. This information will be shared with the Department of Transportation, U.S. Customs and Border Protection, and state DMVs. The IRS needs your consent to release this information. If you agree to have the information released, please sign and date the consent.

Third Party Designee

If you want to allow an employee of your business, a return preparer, or other third party to discuss your Form 2290 with the IRS, check the “Yes” box in the Third Party Designee section of Form 2290. Also, enter the designee's name, phone number, and any five digits that person chooses as his or her personal identification number (PIN). The authorization applies only to the tax return on which it appears.

By checking the “Yes” box, you are authorizing the IRS to speak with the designee to answer any questions relating to the information reported on Form 2290. You are also authorizing the designee to:

  • Exchange information concerning Form 2290 with the IRS, and

  • Request and receive written tax return information relating to Form 2290, including copies of notices, correspondence, and account transcripts.

You are not authorizing the designee to bind you to anything (including additional tax liability) or otherwise represent you before the IRS. If you want to expand the designee's authority, see Pub. 947, Practice Before the IRS and Power of Attorney.

The authorization will automatically expire 1 year from the due date (without regard to extensions) for filing your Form 2290. If you or your designee wants to revoke this authorization, send a written statement of revocation to:

Department of the Treasury 
Internal Revenue Service 
Cincinnati, OH 45999

See Pub. 947 for more information.

Signature

Sign the return. Returns filed without a signature will be sent back to you for signing. An unsigned return is not considered filed.

Paid Preparer Use Only

A paid preparer must sign Form 2290 and provide the information in the Paid Preparer Use Only section at the end of the form if the preparer was paid to prepare the form and is not an employee of the filing entity. The preparer must give you a copy of the form in addition to the copy to be filed with the IRS. If you are a paid preparer, enter your Preparer Tax Identification Number (PTIN) in the space provided. Include your complete address. If you work for a firm, you also must enter the firm’s name and the EIN of the firm. However, you cannot use the PTIN of the tax preparation firm in place of your PTIN. You can apply for a PTIN online or by filing Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. For more information about applying for a PTIN online, visit the IRS website at www.irs.gov/ptin.

Recordkeeping

Keep records for all taxable highway vehicles registered in your name for at least 3 years after the date the tax is due or paid, whichever is later. They must be available at all times for inspection by the IRS. Also keep copies of all returns and schedules you have filed. Keep your records even if a vehicle is registered in your name for only a portion of a period. If the tax is suspended on a highway motor vehicle for a period because its use on public highways during the period did not exceed 5,000 miles (7,500 miles for agricultural vehicles), the registrant must keep the records at least 3 years after the end of the period to which the suspension applies.

Records for each vehicle should show all of the following information.

  1. A detailed description of the vehicle, including the VIN.

  2. The weight of loads carried by the vehicle in the same form as required by any state in which the vehicle is registered or required to be registered.

  3. The date you acquired the vehicle and the name and address of the person from whom you acquired it.

  4. The first month of each period in which a taxable use occurred and any prior month in which the vehicle was used in the period while registered in your name, with proof that the prior use was not a taxable use.

  5. The date the vehicle was sold or transferred and the name and address of the purchaser or transferee. If it was not sold, the records must show how and when you disposed of it.

  6. If the tax is suspended for a vehicle, keep a record of actual highway mileage. For an agricultural vehicle, keep accurate records of the number of miles it is driven on a farm. See Part II. Statement in Support of Suspension, earlier.

How To Get Tax Help

Do you need help with a tax issue or preparing your tax return, or do you need a free publication or form?

Preparing and filing your tax return.   Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.
  • Go to IRS.gov and click on the Filing tab to see your options.

  • Enter “ Free File” in the search box to use brand name software to prepare and e-file your federal tax return for free.

  • Enter “VITA” in the search box, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest Volunteer Income Tax Assistance or Tax Counseling for the Elderly (TCE) location for free tax preparation.

  • Enter “TCE” in the search box, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest Tax Counseling for the Elderly location for free tax preparation.

  The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $53,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

Getting answers to your tax law questions.   IRS.gov and IRS2Go are ready when you are—24 hours a day, 7 days a week.
  • Enter “ITA” in the search box on IRS.gov for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response.

  • Enter “Tax Map” or “Tax Trails” in the search box for detailed information by tax topic.

  • Enter “Pub 17” in the search box to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2014 tax changes, and thousands of interactive links to help you find answers to your questions.

  • Call TeleTax at 1-800-829-4477 for recorded information on a variety of tax topics.

  • Access tax law information in your electronic filing software.

  • Go to IRS.gov and click on the Help & Resources tab for more information.

Tax forms and publications.   You can download or print all of the forms and publications you may need on IRS.gov/formspubs. Otherwise, you can:
You should receive your order within 10 business days.

Where to file your tax return.   
  • There are many ways to file your return electronically. It’s safe, quick and easy. See “Preparing and filing your tax return,” earlier, for more information.

  • See your tax return instructions to determine where to mail your completed paper tax return.

Getting a transcript or copy of a return.   
  • Go to IRS.gov and click on “Get Transcript of Your Tax Records” under “Tools.

  • Download the free IRS2Go app to your smart phone and use it to order transcripts of your tax returns or tax account.

  • Call the transcript toll-free line at 1-800-908-9946.

  • Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).

Using online tools to help prepare your return.   Go to IRS.gov and click on the Tools bar to use these and other self-service options.

Checking on the status of a refund.   
  • Go to IRS.gov/refunds.

  • Download the free IRS2Go app to your smart phone and use it to check your refund status.

  • Call the automated refund hotline at 1-800-829-1954.

Understanding identity theft issues.   
  • Go to IRS.gov/uac/Identity-Protection for information and videos.

  • Contact the Identity Protection Specialized Unit at 1-800-908-4490 if you believe you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc.

Making a tax payment.   You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. The IRS uses the latest encryption technology and does not store banking information. It’s easy and secure and much quicker than mailing in a check or money order. Go to IRS.gov and click on the Payments tab or the Pay Your Tax Bill icon to make a payment using the following options.
  • Direct Pay (only if you are an individual who has a checking or savings account).

  • Debit or credit card.

  • Electronic Federal Tax Payment System.

  • Check or money order

Checking the status of an amended return.    Go to IRS.gov and click on the Tools tab and then Where’s My Amended Return?

Understanding an IRS notice or letter.   Enter “ Understanding your notice” in the search box on IRS.gov to find additional information about your IRS notice or letter.

Watching IRS videos.   The IRS Video portal IRSvideos.gov contains video and audio presentations on topics of interest to individuals, small businesses, and tax professionals. You’ll find video clips of tax topics, archived versions of live panel discussions and Webinars, and audio archives of tax practitioner phone forums.

Visiting the IRS.   Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS.gov. Enter “office locator” in the search box. Or choose the “Contact Us” option on the IRS2Go app and search “Local Offices.” Before you visit, use the Locator tool to check hours and services available.

Getting tax information in other languages.    For taxpayers whose native language is not English, we have the following resources available.
  1. Taxpayers can find information on IRS.gov in the following languages.

  2. The IRS Taxpayer Assistance Centers provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?   The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service Do For You?   We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
  • Your problem is causing financial difficulty for you, your family, or your business,

  • You face (or your business is facing) an immediate threat of adverse action, or

  • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How Can You Reach Us?   We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer Rights?   The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?   TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at irs.gov/sams.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit irs.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.


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