Advise the taxpayer of an appropriate self-help method to obtain the material. A self-help method is one of the following:

If the taxpayer requests you order the material for them, request forms, publications, and public use documents, including Alternative Media, i.e., Braille (BR) and Large Print (LP), through the Desk Top Integration (DI) system. On May 1, 2006, Enterprise Logistics Information Technology (ELITE) replaced the Centralized Distribution System (CIDS). All taxpayer requests for material will now be ordered through the ELITE system. Upon input of a forms order using ELITE, a systemic confirmation number will appear. This number is for informational purpose only and should not be provided to the taxpayer. If a taxpayer requests Braille (BR) and/or Large Print (LP) product(s) follow the ELITE instructions. ELITE instructions can be found by selecting ″ELITE HELP″ under the Local/Sites/Others tab on the SERP Home Page. Orders will be received within 7-15 workdays.

When placing an order through the ELITE system, and the address does not match, you must probe the taxpayer to confirm the correct mailing address. You must ask the taxpayer to repeat the information and verify the spelling of the address before sending the order as an override. An incorrect/incomplete address will delay and possibly prevent delivery of the order.

Taxpayers calling from outside the United States may call 215-516-2000 for assistance. The IRS will answer tax questions and help with account problems including ordering forms and publications. Telephone assistance is available Monday through Friday 6:00 a.m. - 11:00 p.m. Eastern Standard Time. U.S.Taxpayers residing overseas with technical account questions may send their questions via fax to 215-516-2555, or by mail to Internal Revenue Service, P.O. Box 920, International Section, Bensalem, PA 19020-8518. U.S. Taxpayers residing overseas may obtain forms and publications during filing season at the nearest U.S. Embassy and in some consulates.

There are times when forms/publications requests are considered to be "Exception Processing" . Customer Service Representatives (CSRs), except default screeners, must use Automated Referral System (R-Mail) to handle inquiries that require exception processing. CSRs not trained on R-Mail must transfer the call to 9813 for (English) and 9839 for (Spanish). Exception processing includes the following:

If the Forms Ordering portion of DI, on ELITE, cannot be accessed or is unavailable, advise taxpayer that you can manually prepare and send a Form 4190, Order Blank for Tax Forms and Publications, to the National Distribution Center (NDC). Form 4190will be batched and mailed to the NDC. The NDC address can be found in Publication 2053-A, Quick and Easy Access to IRS Tax Help and Tax Products. Since these orders are usually mailed via some type of express mail, batching and mailing will increase the DI ordering process time-frame for receipt of order by only one day.

If ELITE (DI Forms Ordering) is unavailable follow the procedures for taking manual orders using Form 4190. Orders will not be queued for later transmission. When the ELITE system becomes available, the orders may be input via DI Forms Ordering. Orders should not be held beyond the close of the business day.

If a letter needs to be sent to a taxpayer, enclosing forms and/or publications, and a supply is not readily available, annotate the letter to say that the material has been ordered and will be sent from the National Distribution Center. Order the forms and/or publications per instructions in (1), (2), and (3) stated above.

If forms and publications are needed for reference at the workstation, the manager should canvas for all site needs and order through normal channels.

If you need forms and publications for personal use at home (for instance to prepare your own tax return), you should:

Taxpayers may obtain IRS Publication 2053-A, Quick and Easy Access to IRS Tax Help and Tax Products. The publication provides instructions on how to obtain material via the internet, walk-in, phone, or by mail. This publication and other publications can be ordered using one of the methods shown below:

Taxpayers calling from outside the United States may call 215-516-2000 for assistance. The IRS will answer tax questions and help with account problems including ordering forms and publications. Telephone assistance is available Monday through Friday 6:00 a.m. - 11:00 p.m. Eastern Standard Time. U.S.Taxpayers residing overseas with technical account questions may send their questions via fax to 215-516-2555, or by mail to Internal Revenue Service, P.O. Box 920, International Section, Bensalem, PA 19020-8518. U.S. Taxpayers residing overseas may obtain forms and publications during filing season at the nearest U.S. Embassy and in some consulates.

IRS Publication 1796, IRS Tax Products CD, may be purchased via the internet from the National Technical Information Service (NTIS) at Order 2007 Tax Products CD or from the U.S. Government Bookstore for $35 (no handling fee). IRS Tax Products CD may also be ordered by phone from NITS at 1-877-233-6767 or from the GPO at 1-866-512-1800 for $35 (plus $5 handling fee). Assistance at this telephone number may only be available in English. Limited English Proficient (LEP) persons calling this number may need to have an English translator with them when they call.

Some prior year tax forms are now on the IRS website at http://www.irs.gov or www.irs.gov/Espanol. Prior year forms can also be ordered through the ELITE system.

Some IRS forms are not reproducible. The taxpayer must use the original.

Taxpayers in most cases, must pay a $39 fee for the IRS to process a request for a copy of their previously filed paper or ELF tax return. Processing will be expedited and a copy will be provided free of charge in certain situations. See IRM 3.5.20.6.1, Review Requests for Proper Fee, for a complete listing of expedited copies provided free of charge.

If the taxpayer is requesting an exact photocopy and all attachments as "originally submitted" to the IRS, including Form(s) W-2 (with state and local information), schedules or amended returns, advise the taxpayer to submit Form 4506, Request for Copy of Tax Return. Full payment must be included with Form 4506or it will be rejected. There is a $39 fee for each return requested. Checks or money orders are payable to "United States Treasury" , enter Social Security Number (SSN) / Employer Identification Number (EIN) and "Form 4506 request" on the check or money order. Copies of Forms 1040, 1040A and 1040EZ are generally available for seven years from filing before they are destroyed by law. Copies of informational returns are provided free of charge onlyas indicated in IRM 3.5.20.6.1, Review Requests for Proper Fee.

If during taxpayer contact, it appears there may be a hardship situation, or the taxpayer insists on being referred to the Taxpayer Advocate Service (TAS), or the contact meets TAS criteria, see IRM 13.1.7.2, Taxpayer Advocate Case Criteria, or IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines for procedures.

Payers/employers may contact the Enterprise Computing Center-Martinsburg (ECC-MTB), Information Reporting Program Customer Service Section with questions about electronic/magnetic media, paper filing and tax law. The Enterprise Computing Center-Martinsburg staff can answer basic and complex Form W-2/ Form 1099questions. Topics include:

Advise payer of ways to make contact:

This section provides information for working inquiries on information returns.

Information returns (wage and other income statements) must be provided to the payee by January 31 of the following year. If an employee is terminated before the close of the calendar year and requests a Form W-2, Wage and Tax Statement, the Form W-2must be furnished within 30 days of request or 30 days after last wage payment, whichever is later.

For statements furnished after December 21, 2000, employers may furnish Form W-2 information electronically on an employer's web site. An employee may voluntarily consent to receive the Form W-2information electronically, in lieu of a paper Form W-2. If the employee elects/consents to receive the Form W-2electronically (and the consent is not revoked or withdrawn), the employer is required to post the statement on an accessible web site by January 31 of the following year. The employee may withdraw consent, electronically or in writing, before being notified by the employer that the information is posted on the web site. The employer must confirm receipt of consent withdrawal, electronically or in writing. In the case of timely consent withdrawal, the employer is still obligated to provide a paper Form W-2.

For statements furnished after December 31, 2001, employers may furnish Form 1099, Information Returns, electronically on a payer's web site. Congress passed the "Job Creation and Workers Assistance Act of 2002" on March 9, 2002. The Act allows organizations to furnish Forms 1099 electronically to taxpayers in lieu of providing a statement via the mail or through personal delivery. The Act reads: "Any person required to furnish a statement, under any section of the Internal Revenue Code (IRC) of 1986, for any taxable year after the date of the enactment of this Act, may electronically furnish such statement, without regard to any first class mailing requirement, to any recipient who has consented to the electronic provision of the statement, in a manner similar to the one permitted under regulations issued under IRC Section 6051." Temporary and proposed regulations under IRC Section 6051address the provision of Form W-2 information electronically. See (2) above.

Forms W-2must be filed with SSA by the last day in February of the following year. Forms 1099and Forms 1098 must be filed with the IRS by the last day in February of the following year. For information returns required to be filed after December 31, 1999 with IRS, the due date for Forms 1099and Forms 1098filed electronically is March 31 of the following year.

Requests for extension of time to file Copy A of Form(s) W-2 and Form W-3 on paper or magnetic media are submitted to the Enterprise Computing Center - Martinsburg, prior to due date of return. "Extensions of time" requests are not automatically approved. Requester receives an approval or denial letter from Enterprise Computing Center - Martinsburg.

Taxpayers who are no longer employed by a company may request assistance in securing a Form W-2if:

If a taxpayer states he/she forgot to attach the Form W-2 to the return, advise the taxpayer to wait for a notice from the processing campus requesting the missing information. Advise the taxpayer to attach the Form W-2 to the notice and return it to the processing campus that issued the notice. Do not advise the taxpayer to send the Form W-2prior to receiving the notice.

See IRM 21.7.2.4.23,Employee-Employer Status Determinations.

Reference IRM 21.2.3.4.1, Requesting Transcripts.

Reference IRM 21.2.3.4.1.9, Disclosure on Information Requests.

Taxpayers may refer to instructions for Form 8802, Application of U.S. Residency Certification, for information. Certification requests are generally processed in 30 days from the date received. Taxpayers may contact the Philadelphia Campus Foreign Certification customer service at 215–516–2000 concerning the status. This is not a toll free number. Assistance at this telephone number may only be available in English. Limited English Proficiency (LEP) persons calling this number may need to have an English translator with them when they call.

Taxpayers can also fax their requests to Philadelphia Campus Foreign Certification Unit at 215-516-1035. This is not a toll free number. Taxpayer may send the Form 8802, Application for United States Residency Certification, and all required statements and documentation to:

IRS-Philadelphia Campus
U.S. Residency Certification Request
P. O. Box 16347
Philadelphia, PA 19114–0447

Reference IRM 21.2.3.4.1.10, Third Party Requests.