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Part 21. Customer Account Services

Chapter 2. Systems and Research Programs

Section 1. Systems (Cont. 1)

21.2.1  Systems (Cont. 1)

21.2.1.34  (10-01-2007)
ICCE CC VPARS

  1. CC VPARS (Voice Processing Account Referral Screen) displays taxpayer account information and a description of the error the taxpayer encountered in an automated telephone system. The voice processing message section of the screen gives user friendly messages to indicate where the caller defaulted or exited the application.

  2. New calculated data fields on a screen show the total TDA and TDI yield score (Internal Use Only), a total of balance due modules and a total of assessed balances.

  3. To request CC VPARS:

    1. Enter the TIN from the call referral data on the tele-set display.

    2. Ask the caller to restate their TIN for verification and for Quality Review purposes.

  4. Continue the taxpayer contact from point of default using existing IRM procedures, including authentication probes, if necessary.

21.2.1.35  (10-01-2006)
ICCE /ENMOD History Items

  1. History items appear on ENMOD for actions taken by ICCE applications. The ICCE identifying IDRS number is 099 after the Campus two-digit number (e.g., 29099XXXXX). The last five digits are systemically generated.

  2. Transaction Code 016 (Miscellaneous Change Entity Code) identifies that a PIN was established. A second TC 016 indicates a PIN change. Other activities include issuing letters, IAGRE, and establishing installment agreements.

    Note:

    Only the taxpayer knows his/her PIN number (It does not appear on the tax module).

  3. A three-digit route code (agent message numbers) appears when a call is routed to a CSR. CC VPARS shows the literal meaning of the route code.

  4. By using the history information on ENMOD, VPARS and TXMOD, you can track the taxpayer’s actions during the interactive process.

21.2.1.36  (08-14-2009)
ICCE Management Action Reports (MAR) (Telephone and Internet)

  1. Management Action Reports (MAR) generate when transactions do not post to IDRS due to system/network problems (e.g., IDRS application down) or account conditions beyond design for the following applications:

    • Voice Balance Due

    • VPPIN

    • Refund Inquiry

    • Transcript

    • IRFOF (Internet)

    • On-Line Payment Agreement (Internet)

    Note:

    Due to the limitations of the Correspondex Letter System, requests for transcripts for some tax modules containing unique transactions, or more of certain transaction codes than can be generated on the letter, are sent to the MAR for manual processing.

  2. The Planning and Analysis (P&A) staff determines who, within the directorate, works the MAR. The MAR Directorate Assignments are as follows:

    Action Type Call Site(s) Directorate
    SB/SE ACS All Sites Ogden (SB/SE)
    SB/SE AM All Sites Memphis (SB/SE)
    W&I ACS Atlanta, Fresno, Ogden Fresno (W&I)
    W&I AM All Sites Memphis (W&I)
    Internet/IRFOF All Sites Philadelphia
    Internet/On-Line Payment Agreement Internet SB/SE Internet (SB/SE)
    Internet W&I Internet (W&I)

  3. A designated person is required to retrieve the reports on a daily basis and manually input the necessary action that the system failed to generate as indicated on the report, by the next business day. The report may be requested for a specific date.

  4. The MAR includes the TIN, MFT, BOD and tax period, along with the needed correction for each application.

    Note:

    The BOD dictates which customer response telephone number is used on the taxpayer letters.

  5. MARS Corrective Action Needed:

    1. For full pay and installment agreements (W&I and SB/SE) processing, the paragraph number and fill-in data indicates a manual generation of Letter 3217C.

    2. For PIN (Memphis W&I and SB/SE) processing, the paragraph number and fill-in data indicates the manual generation of Letter 2940C.

    3. For Refund Trace CHKCL (Memphis W&I and SB/SE) processing, refer to IRM 21.4.2.4.16.1.

    4. For Transcripts (Memphis W&I and SB/SE) processing indicates a request for form 4506 with manual generation of a letter 2941C.

    5. For IRFOF (Philadelphia) refer to IRM 21.4.2.4.17 , Payment Claims and Enhanced Reconciliation (PACER) and Treasury Check Information System (TCIS).

    6. For On-Line Payment Agreement (Internet W&I and SB/SE) processing, refer to IRM 5.19.1.5.6.1, OPA Management Action Reports (MAR).

      Note:

      Report any large numbers of "system error messages" to the System Administrator.

21.2.1.37  (10-01-2006)
ICCE Voice Balance Due Payment Report

  1. The Voice Balance Due Payment Report lists each account (both ACS and Non-ACS) for which a full pay extension or an installment agreement has been accepted. The daily reports details the agreement type, duration, amount owed, payment date and monthly payment amount, as well as a summary of average duration, average amount owed and total accounts receivable.

21.2.1.38  (10-01-2006)
ICCE Undeliverable Letters

  1. Forward ICCE undeliverable letters, identified by 099 in the Employee Identification Number on the letter (e.g., 29099xxxxx), to Customer Service for resolution.

  2. See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters for instructions for undeliverable items.

21.2.1.39  (08-14-2009)
Electronic Tax Administration ETA System

  1. The Electronic Tax Administration (ETA) System offers several methods for filing taxes and transferring funds electronically.

  2. ETA uses several multi-functional Electronic Filing Systems (EFS) to receive and process individual and business returns

  3. The following table shows the returns and systems.

    Return System
    Form 1040 (Series)

    • On-Line Filing Program

    • e–filePractitioner Program

    • FEDERAL/STATE e–file Program

    Form 944 Form 944 on-line filing & Form 944 e-file XML
    Form 941 Form 941 e–file Program , 941e–fileXML and Form 941 On-line.
    Form 940 Form 940 e-file and Form 940 On-Line Filing Programs
    Form 1065 Form 1065 Electronic Filing Program
    Form 1041 Form 1041 Electronic Filing Program
    Form 1041 (Fiduciary) FEDERAL/STATE FIDUCIARY Program
    IMF e-file Processing sites for Processing Year 2009 PSPC, AUSPC, KCSPC, FSPC, and ANSPC.
    BMF e-file Processing sites for Processing Year 2009 CSPC and OSPC

21.2.1.40  (08-14-2009)
E-file Form 1040 Series

  1. Taxpayers may file returns through authorized IRS e-file providers, Electronic Return Originators (EROs). EROs transmit returns via a third party. In some cases, the ERO may perform both the ERO function and the transmitter function.

  2. The return may be prepared by the taxpayer, a tax professional or an ERO. Tax professionals may also be EROs, depending upon the functions performed.

  3. Taxpayers who file electronically using tax preparation software or who file through a tax professional are required to use a Personal Identification Number (PIN) to sign their returns. Taxpayers create their PINs using any five digits except all zeroes. If authorized by the taxpayer, the taxpayer’s PIN may be generated by the software or entered by the Electronic Return Originator (ERO). If the return is filed using the Self-Select PIN method, the taxpayer must also provide the Adjusted Gross Income (AGI) from his/her originally filed prior year tax return and his/her date of birth for authentication. The AGI amount may not be from an amended return, a corrected amount from a math error notice, or other changes made during IRS processing. Taxpayers may elect to use their prior year PIN for authentication in lieu of their prior year AGI. The prior year PIN is the five digit PIN they used to sign their tax year 2008 return. See IRM 3.42.5.16.1.1, "Self Select PIN Method" and IRM 3.42.5.16.2, Form 1040 Online Filing for information to answer general PIN questions.

  4. The Practitioner PIN method is another signature option for taxpayers who use an IRS e-file provider to prepare their tax returns. This option is used in transmitting Forms 1040, 1040A, and 1040EZ as totally paperless electronic returns. A Form 8879, IRS e-file Signature Authorization, must be completed for all returns filed using the Practitioner PIN method. Form 8878, IRS e-file Signature Authorization for Application for Form 4868 and Form 2350, must be completed for Forms 4868 filed using the Practitioner PIN method of filing when there is an Electronic Funds Withdrawal (EFW). Information on the requirements for using the Practitioner PIN method can be found in IRM 3.42.5.16.1.2. In addition, the following website can be used to answer general PIN questions: http://www.irs.gov/efile/article/0,,id=101246,00.html.

  5. Beginning in January 2009, the Self-Select PIN will be the only IRS e-file signature method available to taxpayers who file a federal individual income tax return using online tax preparation software. Form 8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return and Form 8453-OL(SP) U.S. Individual Income Tax Declaration for an IRS e-file Online Return (Spanish Version), will be eliminated as signature documents for individual taxpayers that use online tax preparation software. This new requirement is to promote a paperless and secure method of signing individual returns electronically. Taxpayers choosing to electronically prepare and file their return using an online software package will be required to use the Self-Select PIN method as their signature. The Taxpayer selects five numbers (except all zeros) to enter as their electronic PIN signature. On a joint return, both spouses are required to enter a PIN as their electronic signature.

  6. Who is eligible to electronically sign using the Self-Select PIN signature method?

    • Taxpayers filing form 1040, 1040A, 1040EZ, 1040-SS(PR).

    • Taxpayers who did not file for Tax Year 2008, but have filed previously.

    • Taxpayers who are age 16 or older on or before December 31, 2009, who have never filed a tax return.

    • Primary taxpayers under age 16 who have filed previously.

    • Secondary taxpayers under age 16 who have filed in the immediate prior year.

    • Military personnel residing overseas with APO/FPO addresses.

    • U.S. citizens and resident aliens residing in the U.S. Possessions of the U.S. Virgin Islands, Puerto Rico, America Samoa, Guam and the Northern Mariana Islands, or with foreign country addresses.

    • Taxpayers who are filing on behalf of deceased taxpayers.

  7. Taxpayers required to file the following forms, which must be attached to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return:

    • Appendix A, Statement by Taxpayer using the Procedures in Rev. Proc. 2009–20 to Determine a Theft Loss Deduction Related to a Fraudulent Investment Arrangement

    • Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or acceptable documentation/required donor documentation)

    • Form 2848, Power of Attorney and Declaration of Representative (or POA that states that the agent is granted authority to sign the return.)

    • Form 3115, Application for Change in Accounting Method

    • Form 3468, Computation of Investment Credit (if Historic Structure Certificate is required) attach a copy of the first page of NPS Form 10-168a, Historic Preservation Certification Application (Part 2 - Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been requested)

    • Form 4136, Credit for Federal Tax Paid on Fuels (if certificate and/or reseller statement is required) - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller

    • Form 5713, International Boycott Report

    • Form 8283, Non-Cash Charitable Contributions, Section A (if any statement or qualified appraisal is required) or Section B, Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283)

    • Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents (or certain pages from a post-1984 decree or agreement, see instructions)

    • Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities

    • Form 8864, Biodiesel and Renewable Diesel Fuels Credit - attach the certificate for Biodiesel and, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller

    • Form 8885, Health Coverage Tax Credit, and all required attachments

    • Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a statement with the same information), if you elect not to include your transactions on the electronic short-term capital gain (loss) or long-term capital gain (loss) records

    • Worksheets 1 through 4 from Pub. 517, Social Security and other Information for Members of the Clergy and Religious Workers (or other statement showing the required information and computations)

  8. Who is not eligible to electronically sing using the Self-Select PIN method?

    • Taxpayers under age 16 who have never filed.

    • Secondary Taxpayers (spouse) under age 16 who did not file in the immediate prior year.

    • Taxpayers that file Form 1040-NR.

    Note:

    The Form 8453, U.S. Individual Tax Transmittal for an IRS e-file Return, will now be used to submit all required attachments to both online and practitioner prepared individual income tax returns.

  9. For tax years prior to 2008: Form 8453-OL, US Individual Income Declaration for an IRS e-file Online Return, requires information from the original electronic tax return for completion: Adjusted Gross Income, Total Tax, Federal Income Tax Withheld, DCN, and Refund or Amount Owed. If the taxpayer does not have their tax return information available, they may call 1-800-829-1040 to request the information. If they can provide taxpayer authentication information to the Customer Service Representative, the tax information will be given over the telephone or a free transcript can be requested. When the IRS does not receive a required form 8453-OL, the Letter 2936/2936A is mailed to the taxpayer(s) requesting submission of the completed form. Taxpayers who use Self-Select Pin are not required to complete or mail form 8453-OL to the IRS.

    Note:

    If a taxpayer is calling in requesting his or her AGI, determine if it is needed for e-filing purposes. If it is, then you must provide the taxpayer with the original AGI from the prior years’ return. Command Code RTVUE and/or TRDBV must be used to provide this information, as original filing information is available regardless of subsequent adjustments or math errors. TXMOD and IMFOL will show the AGI as adjusted or corrected, NOT as filed. Special Circumstances: If the taxpayer filed their prior year's tax return after Cycle 50, using the ECC-MTB posting cycle, they should enter zero for their prior year AGI. If the taxpayer's last year AGI was negative, they must enter the amount as a negative number (See IRM 3.42.5.16.1.1(3) Self-Select PIN Method).

  10. To assist with taxpayer's inquiries, CSRs can find a complete listing of the e-file Error Reject Codes in Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Tax Returns (Attachment 1).

21.2.1.41  (08-14-2009)
E-file 1040 Series Online Filing

  1. The taxpayer may use tax preparation software bought off-the-shelf or available by electronic transmission to create an electronic income tax return using a personal computer Internet connection. A taxpayer may file up to five returns electronically.

  2. The online company will transmit online returns from the taxpayers to the appropriate Submission Processing Campus within 24 hours; retrieve the taxpayer acknowledgement and provide the acceptance or rejection notification to the taxpayer.

  3. Each taxpayer is required to use a Self-Select Personal Identification Number (PIN) to sign his/her e-file Online Return.

  4. Taxpayers choosing to electronically prepare and file their return using an online software package will be required to use the Self Select PIN method as their signature. The Taxpayer selects five numbers (except all zeros) to enter as their electronic PIN signature.

  5. As part of the authentication process, the taxpayer has the option to choose between two shared secrets. The shared secrets are the original prior year Adjusted Gross Income (AGI) or prior year PIN. The prior year PIN is the five digit PIN the taxpayer used to electronically sign their previous tax year e-file return. A match must be made between information from the user-entered fields (the "shared secret" information) and IRS information systems in order to validate the identity of the taxpayer signing the individual income tax return.

  6. The Self-Select PIN signature method requires taxpayers to provide their original prior year Adjusted Gross Income (AGI) or their prior year PIN used to electronically sign their 2008 return. If a taxpayer enters both the prior year AGI and prior year PIN for authentication, only one shared secret must match IRS records.

  7. The taxpayer cannot use the AGI from an amended return, a corrected amount from a math error notice or other changes made during IRS processing. If the taxpayer does not have his/her original AGI , he/she may call toll free, 1-800-829-1040 to request the original figure. See IRM 3.42.5.16.1.1(3), Self Select PIN Method for further instructions if AGI is a negative amount.

  8. If he/she provides Taxpayer Authentication to the CSR, the original AGI may be given over the telephone or the taxpayer may request a free account transcript. Use IDRS Command Code RTFTP/RTVUE and/or TRDBV to provide this information to the taxpayer/authorized third party. In addition, taxpayers may elect to use their prior year PIN for authentication in lieu of their prior year AGI. The prior year PIN is the five digit PIN the taxpayer used to electronically sign their previous tax year e-file return. If the taxpayer does not have his/her prior year PIN, he/she may call 1-800- 829-1040 to request it. Use IDRS Command Code TRDBV to provide the PIN to the taxpayer/third party. The PIN can be located by accessing Signature under the Form Type portion of the TRDBV response.

  9. If the taxpayer/caller asks for verbal account information, (other than refund status) and no letter or notice has been issued, nor is there an open account issue, additional authentication requirements apply. See IRM 21.1.3.2.4, Additional Taxpayer Authentication.

21.2.1.42  (08-14-2009)
FEDERAL/STATE e-file

  1. Federal/State e-file is available in 37 states plus the District of Columbia.

  2. State Acknowledgements are accepted via Electronic Management System (EMS). Participating Federal/States can send their State Acknowledgements to EMS for trading partners to pick up when they pick up their Federal Acknowledgements.

  3. Acknowledgements of both state and federal returns are made within 48 hours.

  4. States that participate in e-filing are:

    E-File States
    Alabama Kentucky Oklahoma
    Arizona Louisiana Oregon
    Arkansas Maryland Pennsylvania
    Colorado Michigan Rhode Island
    Connecticut Mississippi South Carolina
    Delaware Missouri Utah
    District of Columbia Montana Vermont
    Georgia Nebraska Virginia
    Hawaii New Jersey West Virginia
    Idaho New Mexico Wisconsin
    Illinois New York  
    Indiana North Carolina  
    Iowa North Dakota  
    Kansas Ohio  

  5. Each state issues its own publications to detail the state's software specification requirements.

  6. Software developers contact the appropriate state to obtain electronic filing publications. A roster of state coordinators is available on the IRS Home Page.

  7. Each file of electronic returns transmitted by an electronic filer is normally acknowledged within forty-eight hours of receipt and, if the Federal/State return is accepted, the state packet is available for state retrieval within 24 hours of IRS acknowledgment.

  8. State only returns are accepted for the following instances:

    • Previously rejected state e-file returns

    • State returns input separately from Federal returns

    • Part-year resident state returns

    • Multiple state returns for one taxpayer

    • Non-resident state returns

    • Married filing separate with state, but filing joint with Federal return

  9. In January 2005, the Internal Revenue Service began providing State Acknowledgement service on the Front End Processing System, known as Electronic Management System (EMS). This enables participating States to send their State Acknowledgements to EMS for trading partners to pick up when they pick up their Federal Acknowledgements.

  10. IRS e-file accepts Federal/State e-file returns with foreign addresses, including the U.S. possessions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U. S. Virgin Islands. See also IRM 3.42.5, IRS e-file of Individual Income Tax Returns and Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns.

21.2.1.43  (10-01-2006)
TeleFile Discontinued

  1. The TeleFile system was discontinued August , 2005. Other options are available for Forms 1040EZ Income Tax Return, Form 4868, Extension of Time to File, Form 941 Employer's Quarterly Federal Tax Returns, and the FEDERAL/STATE Program. For additional information, see http://win.web.irs.gov/articles/efile_options_article.htm.

21.2.1.44  (10-01-2006)
VITA/TCE e-file

  1. Free electronic filing and transmitting is offered at Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/TCE) Sites. See IRM 22.30.1, Stakeholder Partnership, Education and Communication, for more information.

21.2.1.45  (10-01-2006)
Form 941e-file

  1. Reporting Agents who file Form 941 returns for themselves or others are eligible to participate in this program.

    Note:

    Software Developers who develop and test software for the programs, and IRS agents (via FEDTAX II Program and/or Simplified Tax and Wage Reporting System (STAWRS) are also eligible participants of this program.

  2. Participants, except IRS Agents, must submit the following to the Austin Submission Processing Campus (AUSPC) e-file Help Desk, as applicable:

    • Form 8633, Application to Participate in IRS e-file Program for Electronic/Magnetic Media Filing of Business and Employee Benefit Plan Returns, Reporting Agents and Software Developers Letter of Application (business taxpayer)

    • Reporting Agent's List

    • Form 8655, Reporting Agent Authorization.

  3. Reporting Agents have signature authority and electronically sign returns using a Personal Identification Number (PIN) assigned to them.

  4. Only current tax year returns (no amended) and returns for all four quarters of the prior tax year are accepted by Form 941 e-file.

  5. Schedule B is the only attachment that can currently be transmitted through Form 941 e-file.

21.2.1.45.1  (10-01-2006)
Form 944, Employer's ANNUAL Federal Tax Return (e-file)

  1. The Form 944, Employer's ANNUAL Federal Tax Return, is filed once a year rather than quarterly (due January 31), significantly reducing the tax filing burden. The 944 e-file Program will allow small employers with little or no employment tax liability to file their returns electronically. Eligible employers are those with estimated annual tax liability of $1,000 or less. See IRM 3.42.4, IRS e-file for Business Income Tax Returns, for additional information.

21.2.1.46  (10-01-2006)
Form 1065 & 1065-B MeF Programs

  1. Section 1224 of the Taxpayer Relief Act of 1997 requires partnerships with more than 100 partners to file Forms 1065, Schedules K-1, and related forms and schedules on magnetic media (electronically as prescribed by the IRS Commissioner). This legislative mandate applies to partnership returns for tax year ending December 31, 2000 and subsequent.

  2. Eligible participants for this program are:

    • Partnerships who develop their own software and file own returns

    • Originators/Preparers responsible for returns filed for firms, organizations or individuals and for Form 8453–P (US Partnership Declaration and Signature for Electronic Filing)

    • Transmitters who transmit returns directly to the IRS electronically

    • Software Developers who develop and test software for the program

  3. Participants must submit an IRS e-file Application via e-services or Form 8633 (Application to Participate in IRS e-file Program is for Electronic/Magnetic Media filing of Business and Employee Benefit Plan Returns). See Publication 3112 for mailing address and additional information.

  4. For additional information on 1065 MeF Program see Publication 4163, Modernized e-file Information for Authorized IRS e-file Providers and Large Taxpayers and Publication 4164, Modernized e-file Guide for Software Developers and Transmitters.

21.2.1.47  (10-01-2006)
Form 1041 MeF Program

  1. Forms 1041, US Income Tax Return for Estates and Trusts, are electronically received at the ECC-MEM and are processed by the Ogden Submission Processing Campus (OSPC). OSPC also processes the Forms 8453-F.

  2. Form 8633 must be submitted to ANSPC in order to participate.

  3. Eligible participants for this program are:

    • Electronic Return Originators

    • Transmitters & Software Developers

    • Service Bureaus

  4. Whoever transmits the return to IRS is responsible for obtaining the Fiduciary's signature on Form 8453–F and attachments, and forwarding to OSPC.

21.2.1.48  (10-01-2006)
FEDERAL/STATE Fiduciary Return Program

  1. This program is for filing Estate and Trust returns for both Federal and State at the same time.

  2. Any state that has a requirement to file both Federal and State Fiduciary returns may participate. (Currently New York is the only state participating.)

21.2.1.48.1  (10-01-2008)
FEDERAL/STATE Partnership Program

  1. This program is for filing Partnership Returns for both Federal and State at the same time.

  2. Any state that has a requirement to file both Federal and State Partnership returns may participate. Currently, Georgia, Kansas, Maryland, Michigan, Utah and Wyoming are the only states participating.

21.2.1.49  (01-09-2008)
Electronic Federal Tax Payment System (EFTPS)

  1. Electronic Federal Tax Payment System (EFTPS) allows individuals and businesses to make electronic deposits and payments for federal taxes such as Employment Taxes, Excise Taxes, Corporate Income Taxes and Form 1040 Estimated taxes.

  2. Generally, businesses and individuals must enroll in the EFTPS program to participate. Taxpayers can visit www.eftps.gov to enroll in EFTPS and to obtain information on how to complete a payment, or they can call EFTPS Customer Service for assistance:

    • Business 1- 800-555-4477

    • Individual 1-800-316-6541

    • Spanish 1–800-244-4829

    • TDD 1–800-733-4829

  3. Participants make EFTPS payments by:

    1. Accessing the website, www.eftps.gov or by calling EFTPS at:

      1. Business 1-800-555-3453

      2. Individual 1-800-315-4829

      3. Spanish 1-800-466-4829

      4. TDD 1-800-990-4829

      5. Local Direct Dial 1–303–967–5916

    2. Authorizing their bank to make a payment directly to the U.S. Treasury

    3. Contacting a third party provider such as a payroll service.

  4. Effective January 1, 2009, business participants are required to use EFTPS if:

    • All depository taxes (such as employment tax, excise tax, and corporate income tax) exceeds the $200,000 threshold during Calendar Year 2008 or

    • You were required to use EFTPS in 2008 or any prior year.

    Participation in EFTPS is voluntary if total deposits do not exceed the "$200,000" threshold. There are no requirements for individual taxpayers.

    Note:

    See Publication 15, Circular E, Employer's Tax Guide, "Section 11" for more information on "Electronic Deposit" Requirements.

  5. Deposits made through EFTPS must be initiated at least by 8:00 p.m. ET one business day prior to the payment due date.

  6. A Same Day Payment option is available to participants who cannot initiate a timely EFTPS payment. This option is not intended for ongoing use.

  7. EFTPS is a free service of the U.S. Department of Treasury. However, taxpayers are encouraged to check with their authorized financial institutions for their costs, deadlines, and eligibility requirements associated with each payment method.

  8. Use IDRS Command Code EFTPS to research payments made through EFTPS.

    Note:

    See IRM 2.3.70 for additional information on CC EFTPS. See IRM 21.5.7.4.7.16 for information on EFTPS payment tracers.

21.2.1.50  (08-14-2009)
Electronic Payment Options for Individuals and e-file Users

  1. Individuals may electronically pay federal taxes, including the balance due on their current Form 1040 series return, estimated taxes, and other tax types using the following methods:

    • IRM 21.2.1.50.1, Electronic Funds Withdrawal (Direct Debit)

    • IRM 21.2.1.50.2, Payment by Credit Card or Debit Card (General)

    • IRM 21.2.1.50.3, Payment by Credit Card or Debit Card (Integrated e-file and e-pay)

    • IRM 21.2.1.50.4, Credit or Debit Card Payments (Pay by Phone or Internet)

    • IRM 21.2.1.49, Electronic Federal Tax Payment System (EFTPS)

  2. Businesses may electronically pay federal taxes, including the balance due on certain returns, using the following methods:

    • Payment by Electronic Funds Withdrawal (Direct Debit). See IRM 21.2.1.50.1, Electronic Funds Withdrawal (Direct Debit)

    • Payment by Credit or Debit Card (Pay by Phone or Internet). See IRM 21.2.1.50.4, Credit or Debit Card Payments (Pay by Phone or Internet)

    • Electronic Federal Tax Payment System. See IRM 21.2.1.49, Electronic Federal Tax Payment System (EFTPS)

21.2.1.50.1  (10-01-2007)
Electronic Funds Withdrawal (Direct Debit)

  1. Taxpayers who electronically file the returns or tax forms listed below via an electronic return originator (ERO) or online can simultaneously authorize the Treasury to make an electronic funds withdrawal (direct debit) from a designated checking or savings account to pay a balance due, including interest and/or penalty.

  2. The following types of taxes may be paid by electronic funds withdrawal when these forms are e-filed:

    1. Form 1040 series

    2. Form 4868

    3. Form 2350

    4. Form 1040-ES

    5. Form 941

    6. Form 940

    7. Form 944

    8. Form 1041

    9. Form 1065/1065B

    10. Form 1120/1120S/1120POL

    11. Form 7004

    12. Form 990-PF

    13. Form 8868

    14. Form 720 (since July 2007)

    15. Form 2290 (since July 2007)

  3. Payments can be made up to and including the return due date. Late payments, including interest and/or penalty may be accepted if the electronic filing option extends beyond the return due date. There are no separate entries on the payment record for interest and/or penalty amounts. Those amounts should be combined with the tax due and the total should be reflected in the "Amount of Tax Payment" entry on the payment record.

  4. For Form 1040 and Form 1120 series returns, taxpayers may e-file early and schedule a payment for withdrawal on a future date, up to and including the return due date. After the return due date, the payment date is equal to the date the return is e-filed.

  5. Form 1040-ES payment requests must be authorized at the same time the Form 1040 series return is electronically filed. Estimated tax payments may be made whether or not there is a balance due on the return. Taxpayers may schedule payments for withdrawal on April 15th (1st quarter), June 15th (2nd quarter), September 15th (3rd quarter) or January 15, 2010 (4th quarter).

  6. Up to four estimated payment may be initiated with an electronically filed return. When one or more 1040ES payments are made, IRS automatically enrolls a taxpayer in EFTPS (if not already enrolled) and mails them a 1040ES PIN Letter Package. A taxpayer does not have to use EFTPS. We offer this option in case the taxpayer cancels an EFW payment and/or did not submit all four of their payments through EFW, and therefore now needs to make one or more additional payments. Taxpayers should call 1–800–316–6541 (available 24/7) for more information.

  7. For Form 4868, taxpayers may schedule a payment for withdrawal on a future date up to and including the return due date.

  8. For Form 1065/1065B, taxpayers may schedule a payment for withdrawal on a future date up to and including the return due date.

  9. A taxpayer should refer to his/her tax preparation software or tax professional to determine if a partial payment may be made and to find out what the operational periods are for any electronic payment they may make.

  10. Taxpayers are prompted to enter the bank account number and routing transit number. Most rejects occur because one or more of these numbers do not exactly match the information contained by a taxpayer's financial institution. Taxpayers should verify these numbers with their financial institution prior to entering them on the payment record to prevent rejection of the payment request by the financial institution.

  11. Taxpayers cannot change the bank account number or routing transit number once the return or form is filed. If the bank information changes, was entered incorrectly, or the account is closed prior to the scheduled payment date, the taxpayer must cancel the payment and make other arrangements to insure that the balance is satisfied.

  12. To cancel scheduled payments, taxpayers should call toll free, 1–888-353-4537. Cancellations must be requested no later than 8:00 p.m., Eastern Time, at least two business days prior to the scheduled payment date.

  13. Taxpayers may also call the above number to inquire about the status of their payments or for assistance regarding any letter they may have received pertaining to their electronic funds withdrawal request. This inquiry service is available year round, 24/7.

    Note:

    Taxpayers should wait at least five days after returns are electronically filed and accepted before making any inquiries.

  14. The payer's bank statement provides confirmation of payment. The statement will include a "U.S. Treasury Tax Payment" transaction.

21.2.1.50.2  (11-19-2007)
Payment by Credit Card or Debit Card (General)

  1. Credit or debit card payments are accepted through private industry card processors (also known as service providers) and/or software developers which charge convenience fees for the service.

  2. Convenience fees are based on the amount of tax payment and may vary by service provider. Fees are disclosed to the taxpayer prior to the completion of the transaction.

  3. The card processor provides IRS the necessary payment information to update the taxpayer's Master File account. IRS does not have access to the card number.

  4. The cardholder's statement provides confirmation of payment. The statement will include a "US Treasury Tax Payment" transaction. The convenience fee is listed separately on the statement.

  5. The payment date for the card transaction is the date the charge is authorized.

  6. Cardholders may make tax payments on behalf of dependents or other taxpayers.

21.2.1.50.3  (10-01-2007)
Payment by Credit or Debit Card (Integrated e-file and e-pay)

  1. Taxpayers who e-file, may simultaneously file a balance due return and make a credit or debit card payment, if the tax preparation software used supports this payment option.

  2. "e-file and e-pay" card payments must be made at the time the return is e-filed.

  3. Taxpayers are prompted to enter the card number and expiration date.

  4. The card payment is either authorized at the time the e-file return is transmitted or as part of the electronic return acknowledgment process.

  5. Taxpayers may refer to tax software or a tax professional for additional information, e.g., which cards are accepted.

21.2.1.50.4  (08-14-2009)
Credit or Debit Card Payments (Pay by Phone or Internet)

  1. Through calendar year 2010, the following types of taxes may be paid by Phone or Internet using a card:

    TAX TYPE Start Date END Date
    Form 1040 series (Tax Year 2009), including balance due notice payments January 1, 2010, 9 a.m. December 31, 2010 midnight
    Prior Tax Years Form 1040 series-Tax Year 2000 - 2008 January 1, 2010, 9 a.m. December 31, 2010 midnight
    Form 1040 Installment Agreements (Tax Year 2000 –2009) January 1, 2010, 9 a.m. December 31, 2010, midnight
    Form 1040 Advance Payment of Determined Deficiency or Underreporter Proposal (Tax Year 2007 - 2009 January 1, 2010, 9 a.m. December 31, 2010, midnight
    Form 4868 (Tax Year 2009) January 1, 2010, 9 a.m. April 15, 2010 midnight (Qualifying international taxpayers have an additional 60 days to make payments)
    Form 1040-ES (Tax Year 2010) April 15, 2010, 9 a.m. January 15, 2011, midnight
    Trust Fund Recovery Penalty assessed to an individual (BMF payments are not accepted at this time) – Prior Years and IA’s (Tax Years 1999 – 2008) January 1, 2010, 9 a.m. December 31, 2010, midnight
    Form 940 series Current Balance Due, Prior Years and IA’s (Tax Years 2000 - 2009) January 1, 2010, 9 a.m. December 31, 2010, midnight
    Form 941 series Current Balance Due, Prior Years (Tax Years 2000 - 2010) January 1, 2010, 9 a.m. December 31, 2010, midnight
    Form 943 series Current Balance Due, Prior Years, IA's and Amended or adjusted return payments. (Tax Years 2000 –2009) January 1, 2010, 9 a.m. December 31, 2010, midnight
    Form 944 series Current Balance Due, Prior Years and Amended or Adjusted return payments (Tax Year 2007 — 2009) January 1, 2010, 9 a.m. December 31, 2010, midnight
    Form 945 series Current Balance Due, Prior Years, IA's and Amended or adjusted return payments (Tax Years 2000 – 2009) January 1, 2010, 9a.m. December 31, 2010, midnight

    Note:

    Prior to January 1, 2010, refer to www.irs.gov, Electronic Payment Options web page or a prior version of this IRM Section for calendar year 2009 processing period dates.

  2. Businesses that are required to make FTDs cannot use a card payment to meet deposit requirements: Federal Tax Deposits can only be made through an authorized financial institution or EFTPS. It is the responsibility of the employer to ensure that all taxes are paid or deposited correctly and on time.

  3. Payments may be made for the full outstanding balance or a partial payment (e.g., monthly installment agreement payments) may also be made.

  4. Past due payments (prior tax years and installment agreements) may be made for taxes up to ten years past due.

  5. Taxpayers have the option to either use a IRS e-pay service provider or an integrated IRS e-file and e-pay service provider. The service providers offer these options to taxpayers who file on paper or electronically. The payment options are available 24 hours a day, 7 days a week. The service providers charge convenience fees for the services.

  6. The IRS and the service providers have established a policy determining the order of the service providers listed in each document. When answering an inquiry, give the service provider's information in the order shown in this section:

    • Company Name

    • Toll free number (pay by phone)

    • Website address

    • Informed of fee for service

    Taxpayers may opt to use the service of either provider at their sole discretion. Since information on fees and programs may vary, direct the taxpayer to the service providers toll free numbers and websites for additional information on credit/debit card options via the phone or internet. You may also direct the taxpayer to http://www.irs.gov , keyword: epay.

  7. The e-pay service provider, Link2Gov, offers the following services:

    1. To pay by phone, taxpayers can call 1-888-PAY-1040 (1-888-729-1040), toll free.

    2. To pay by Internet, taxpayers can visit www.pay1040.com

    3. For Automated customer service, taxpayers can call 1-888-658-5465, toll free.

    4. To make a payment of any amount including transactions equaling $100,000.00 or more taxpayers can call 1-888-PAY-1040 (1–888-729–1040), toll free.

  8. The e-pay service provider, Official Payments Corporation offers the following services:

    1. To pay by phone using a credit card , taxpayers can call 1-800-2PAY-TAX (1-800-272-9829), toll free.

    2. To pay by Internet using a credit card, taxpayers can visit www.officialpayments.com.

    3. To pay by phone using a ATM/Debit Card, taxpayers can call 1-866-4Pay-Tax (1-866-472-9829), toll free.

    4. To pay by Internet using a ATM/Debit Card, taxpayers can visit www.officialpayments/debit.com.

    5. For Automated customer service, taxpayers can call 1-877-754-4413, toll free.

    6. To make a payment of $100,000.00 or higher, taxpayers can call 1-877-754-4420, toll free.

    Note:

    Items c. and d. for both providers may be given to the taxpayers when deemed appropriate. Taxpayers may visit www.irs.gov, keyword: epay, for more information on electronic payment options.

  9. The integrated IRS e-file and e-pay service provider Official Payment Corporation offers the following services:

    1. To e-file your taxes using Turbo Tax

    2. To pay by Internet, taxpayers can visit officialpayments.com/turbotax

  10. The integrated IRS e-file and e-pay service provider Official Payment Corporation offers the following services:

    1. To e-file your taxes using Jackson Hewitt

  11. The integrated IRS e-file and e-pay service provider File Your Taxes offers the following services:

    1. To e-file your taxes using File Your Taxes

    2. To pay by Internet, taxpayers can visit www.FileYourTaxes.com

  12. The integrated IRS e-file and e-pay service provider Value Payment Systems offers the following services:

    1. To e-file your taxes using Bullseye Tax

    2. To pay by Internet, taxpayers can visit www.Bullseyetax.com

    Note:

    Contact the contracted service provider to receive up-to-date information regarding fees. The minimum convenience fee is $1. Contact the registered service provider to receive up-to-date information regarding fees. The minimum convenience fee is $1.25.

  13. Payments can be made using an American Express Card, Discover Card, MasterCard or VISA Card. The IRS does not determine which credit cards the service providers accept.

  14. Taxpayers can use debit cards issued by VISA and MasterCard when making tax payments through the service providers. However, the service providers, VISA and MasterCard treat debit cards and credit cards equally for the purpose of processing electronic tax payments.

    Note:

    Taxpayers wishing to make debit card transactions should be informed of the electronic funds withdrawal options, notified that funds will be withdrawn almost immediately if a debit card is used and advised that a convenience fee will be charged.

  15. Fees may vary by service provider. Convenience fees are disclosed to the taxpayer prior to the completion of the transaction. Fee calculations may also be obtained through the customer service numbers and web sites listed above. The IRS does not receive or charge any fees for payments. The IRS cannot pay or reimburse any convenience fee to taxpayers. The convenience fee charged in connection with the payment of income taxes by credit card is deductible if a taxpayer itemizes deductions. The convenience fee can only be claimed on a Schedule A form, line 23. The taxpayer can only deduct the portion that exceeds the 2% amount on line 38, Form 1040. The convenience fee paid by businesses that pay employment taxes is considered a deductible business expense.

  16. Taxpayers will be prompted to select a payment type (as described above) and enter the primary taxpayer’s Social Security Number (SSN) or Employer Identification Number (EIN), payment amount, card number, expiration date, and the cardholder's zip code as listed on that account. The tax year must be identified for prior tax years and installment agreement payments, advanced payments of determined deficiency, employment tax and Trust Fund Recovery Penalties.

  17. A confirmation number is provided at the end of the transaction. It may take the IRS 5-7 days to post the payment to the taxpayer's account. The payment date will be equal to the date the transaction was authorized.

  18. Taxpayers are limited in the number of payments that can be made through each service provider. These limits are posted on irs.gov.

  19. The service provider forwards the Social Security Number (SSN) or Employer Identification Number (EIN) entered during the transaction to the IRS for validation.

    1. If the SSN/EIN forwarded by the service provider does not match IRS records, the payment will not be forwarded for posting.

    2. The payment may reject because the taxpayer entered an erroneous SSN/EIN during the transaction.

    3. If the SSN/EIN cannot be validated, the service provider will contact the taxpayer and provide advice on how to re-submit the card payment (if possible) or pay by check or money order.

  20. Once the SSN/EIN is validated, the service provider will forward the payment data (such as the TIN, payment amount, tax type, date and confirmation number) to the IRS.

  21. Payment vouchers (Form 1040-V, Form 940-V, Form 941-V, Form 943V Form 944-V, Form 945V) and other payment related forms (Form 4868, 1040-ES, etc.) should not be forwarded to the IRS.

  22. For additional information on electronic payment options, including credit and debit cards, refer to the Electronic Payments Option page on www.irs.gov. .

21.2.1.51  (10-01-2006)
IRS Web Site

  1. The IRS Web site provides tax information to the public. Taxpayers may:

    • Search publications by topic or keywords

    • Download forms, instructions and publications

    • Receive help with specific tax law questions via e-mail

    • Read about local tax news and seminars

    • Locate IRS offices in their area

  2. Taxpayers may access the IRS Internet Web site at: http.//www.irs.gov

  3. The Web site also offers information for tax practitioners, e.g., special advance notices and electronic filing information.

  4. Taxpayers may research tax law issues by viewing Frequently Asked Questions, Publications, Tax Trails or Tax Topics, which contain the same text as the TeleTax tapes.

21.2.1.52  (10-01-2006)
Downloading From the Web Site

  1. To download (receive data from another computer into one's own computer) from the Web site, Adobe Acrobat Reader software is needed to view and print PDF files. This is the preferred format for viewing or printing IRS forms, instructions and publications.

  2. Adobe Acrobat Reader is available free of charge from the IRS Web site, as well as other Web sites.

  3. Advise callers needing technical assistance (not tax law) on downloading forms and publications from our Web site to contact the FEDWORLD Help Desk at (703) 487-4608.

21.2.1.53  (08-14-2009)
Electronic Tax Law Assistance (ETLA)

  1. Electronic Tax Law Assistance (ETLA) assistance is available for taxpayers unable to find answers to tax law questions through their own research.

  2. To use, taxpayers select;

    • Site Map on the IRS Web site home page

    • Help at the bottom of the page

    • "Help with Tax Questions" options and

    • follow the instructions.

    For privacy and security reasons, CSRs do not handle tax account or refund questions; i.e., any question where the caller needs to disclose his/her (or another person's) name, SSN or address.

  3. Account related questions are not answered via ETLA. Callers are advised to call toll free, 800-829-1040 or write to the campus listed on the notices for questions about tax accounts.

    Note:

    See IRM 21.3.2, Taxpayer Contacts Resulting From Electronic Tax Law Assistance Inquires for answers to ETLA questions

21.2.1.53.1  (10-01-2006)
ETLA Reply

  1. CSRs and specialists at various locations respond to taxpayer questions received via the Internet.

  2. Some questions are answered using a "canned answer" data base:

    • Prepared responses that provide information on specific tax topics

    • Prepared answers to Frequently Asked Questions (FAQs)

  3. Other customer inquiries require the CSR to research and answer the question.

21.2.1.54  (10-01-2007)
Internet Refund/Fact of Filing (IRFOF)

  1. Internet Refund/Fact of Filing (IRFOF) is an internet application available through the world wide web almost all of the time and is accessed from the IRS.gov home page, by clicking on "Where's my Refund." As of January 1, 2008 IRFOF is available in both English and Spanish languages.

  2. Taxpayers obtain refund status information using the following: shared secrets , SSN, Filing Status and expected refund amount.

  3. IRFOF provides refund status information consistent with, but not identical to the information provided by the telephone based applications. Special emphasis is placed on some exception conditions, freeze conditions and Financial Management Service (FMS) Treasury Offset Program by providing detailed instructions and related information.

  4. For more information, see IRM 21.4.1.5, Internet Refund Fact Of Filing.

21.2.1.55  (03-13-2008)
e-Services

  1. e-Services is a suite of electronic products. Some e-services are available to external users, such as practitioners, through the Registered User Portal (RUP). Because IRS E-Service products, i.e., Electronic Accounts Resolution (EAR) and other electronic products are now available to the external user, there are instances of mis-routed e-service telephone inquiries. If a caller is requesting non-account related assistance for an e-service product, refer the caller to the toll-free number, 1-866-255-0654. You may also advise practitioner callers to request Publication 3112, IRS E-File Application Package, which is available by calling the toll-free number or by accessing www.irs.gov on the Internet.

    Note:

    The e-help desk does not provide help with tax account or tax law issues.

  2. IRS employees also use some of the e-service products via the Employee User Portal (EUP). These include Transcript Delivery System (TDS) and PTIN. IRS employees should seek help with get-it services or by calling 1-866-743-5748 when problems are encountered.

  3. The following is a list of products (key words) and some definitions to help with the terminology of e-service:

    • Bulk TIN Matching (BTM) allows an authorized payer to match up to 100K TIN and name combinations against IRS records, within 24 hours, prior to filing information returns, e.g., Forms 1099, etc.

    • Disclosure Authorization (DA) allows an authorized practitioner to electronically submit a Form 2848 Power of Attorney (POA) or a Form 8821 Tax Information Authorization (TIA).

    • Electronic Account Resolution (EAR) allows an authorized practitioner to submit certain types of "on-line " requests to CSRs

    • e-file application:
      Internal - allows IRS to enter paper based applications and process suitability checks and approvals.
      External- allows a third party to apply "on-line" to become an e-filer and allows approved applicants access to certain e-service products, e.g., DA, TDS, EAR.

    • Registration - allows an individual to register to electronically transact business with IRS via the Registered User Portal.

    • Preparer Tax Identification Number (PTIN)
      Internal - allows an IRS user to enter paper-based applications and other processing.
      External - allows a third party to apply "on-line" for a PTIN.

    • Transcript Delivery System (TDS)
      Internal - allows IRS employees to deliver sanitized transcripts to taxpayers or their designee.
      External - allows authorized practitioners or state users to request and receive access to sanitized transcripts.

    • Indirect Channel Management (ICM)
      Internal allows an IRS user to recruit and manage partner relationships.

    • Interactive TIN Matching (ITIN) allows an authorized payer to match up to 25 TIN and name combinations, per request, against IRS records during an "on-line" session. This allows a payer to check names and TINs prior to filing information returns, e.g., Forms 1099, etc.

    Note:

    Do not confuse this acronym, "ITIN" , with IRS Individual Tax Identification Number ITIN.

21.2.1.55.1  (03-13-2008)
Transcript Delivery System (TDS)

  1. The IRS Transcript Delivery System (TDS) was fully implemented in May 2005, as an e-service, for use by both internal and external users. The system allows users, with appropriate consents to obtain customized tax information products (return transcripts, account transcripts, records of account, wage and income information, and verification of non-filing) directly and instantaneously. Access was phased in with the first users being IRS employees, state tax agencies, and tax practitioners.

  2. The following products are available through TDS:

    • Account Transcripts

    • Return Transcripts

    • Record of Account

    • Wage and Income Information Documents.

    • Verification of Non -Filing

      Note:

      See IRM 21.2.3.4, Transcript Procedures for additional information.

21.2.1.56  (08-14-2009)
Free File

  1. Free File (aka EZ Tax File) is the result of a public-private partnership agreement between the IRS and the Free File Alliance (FFA), LLC, a group of tax software companies providing free online tax preparation and electronic filing services to qualifying taxpayers.

  2. Alliance members, not the IRS, provide the free service. Any questions regarding a particular service must be directed to the Alliance member and not the IRS.

  3. In order to qualify for an Alliance member's free offering, taxpayers must access these services through IRS' web site at www.irs.gov. Going directly to an FFA company's web site may result in eligible taxpayers being charged for the tax preparation and e-file service.

  4. Free File benefits are identical to those of e-file (e.g., fast refunds, accuracy, security, acknowledgement of return receipt, etc).

  5. To use the free services, taxpayers must meet FFA member eligibility criteria posted on the Free File pages within irs.gov.

    Note:

    An Alliance member’s eligibility criteria may change during the filing season.

  6. Once a taxpayer has met the eligibility criteria for a free service and has chosen an Alliance member, the taxpayer is informed that he/she is leaving the irs.gov web site and is sent directly to the member's commercial web site to access and use the free online tax preparation and e-file service.

  7. If a taxpayer experiences problems on the irs.gov web site and contacts the IRS; CSRs, other front-line employees and/or taxpayers may report problems by sending an e-mail to irs.gov.website.helpdesk@speedymail.com or by calling the irs.gov Help Desk at:

    • 800-876-1715 within the United States and Canada, or

    • 309-229-7111 from other international locations.

  8. If a taxpayer wishes to report a complaint about an Alliance member, CSRs and other front-line employees notify ETA Strategic Services Division by e-mail at etafreefile@irs.gov or *ETA Free File (on Outlook). IRS employees complete Referral Form 4442e/4442 and FAX to ETA Strategic Services Division at 202-283-2845. Alliance members are responsible for providing appropriate online customer service assistance.

    Note:

    Do not include Taxpayer Identification Numbers (TIN) when reporting complaints to ETA Strategic Services Division.

21.2.1.56.1  (03-18-2009)
Free File Fillable Forms

  1. Beginning January 16th, 2009, all taxpayers are eligible to use the IRS published Free File Fillable Forms to prepare and electronically file your federal income tax return through http://www.irs.gov. There is no income limitation.

  2. Taxpayers must be familiar with and/or have experience completing an Individual Income Tax Return. There are no prompts or explanations to determine certain information. The site contains the most commonly filed Federal tax forms and schedules. For a complete lists of forms, see the forms listing on irs.gov.

  3. Caution: The forms only perform basic math calculations when ''Do the Math'' is selected, it does not compute the tax. For example, the user must use the tax table or tax computation worksheet to input the tax on line 44 of Form 1040.

  4. The site does not contain state tax forms.

21.2.1.56.2  (08-14-2009)
Getting Started Using Free File Fillable Forms

  1. User will go to http://www.irs.gov and click on the ''Free File is Now Available'' link. Scroll down and click on ''Choose Fillable Forms''. Continue through the Free File Fillable Form screen and ''Choose Fillable Forms'' again. In the following order:

    • Click, Leave IRS site

    • Click, OK

    • Click, Start Free File Fillable Forms (bottom of screen)

    • Click, Yes

    • Click, continue (bottom right)

    • Click, Create an Account

      Note:

      After successfully creating an account, the taxpayer will receive an automated e-mail from customer service @ free fillable forms.com.

21.2.1.56.3  (08-14-2009)
Free File Fillable Frequently Asked Questions

  1. This site contains a list of frequently asked questions. From the link ''Free File is Now Available'', scroll down and click ''Choose Fillable Forms''on this page under,''Free File Fillable Forms '' is the 5th bullet down, click''Answers''. The following categories appear:

    • Overview

    • What do I need before starting

    • How to use Free File Fillable Forms

    • System Requirements

    • Where do I go for Help

    • Printing

    Note:

    For questions about Free File check out frequently asked questions

21.2.1.57  (08-14-2009)
R-Mail (IRS Telephone Referral Support System)

  1. R-Mail is an automated referral system used to add and process referrals of specific tax law topics via a centralized IRS Intranet database.

  2. Employees take messages for designated tax law topics and add the message to the R-Mail database.

  3. Employees who have log-ins/passwords and access to the IRS Intranet with a web browser, may add and/or process referrals. A response to the referral will be by phone, e-mail or postal mail.

  4. ''Canned'' answers are available in the system and may be accessed by using the ''key word'' search feature.

21.2.1.57.1  (08-14-2009)
Research

  1. The following reference materials are used in covering specific tax law topics:

    • Interactive Tax Law Assistant (ITLA)

    • Probe and Response Guide( P&R)

    • Publication Method Guide (PMG)

    • Publications 15 &17

    • Publications covering specific topics

  2. International Category Questions (Aliens and U.S.Citizens Living Abroad) follow appropriate guidelines.

    • IRM 21.8.1, IMF International Adjustments

    • IRM 21.8.2, BMF International Adjustments

    • IRM 21.8.3, NMF International Adjustments

  3. There are a variety of on-line references in addition to the "canned'' or prepared answers in the R-Mail system. Employees have access to the Servicewide Electronic Research Program (SERP), IRweb, Westlaw and the Internal Revenue Service internet web site at http://www.irs.gov.

21.2.1.57.2  (01-15-2009)
Procedures

  1. The response time objective for answering R-Mail questions is fifteen business days (excluding weekends).

  2. Always begin with the oldest message (first message) in the queue and proceed in order so questions are answered in the order received (first in, first out).

  3. When appropriate, use "canned" (pre-prepared) answers to address taxpayer inquiries. This improves productivity, accuracy, and consistency of responses.

  4. Depending on the complexity of the message, you may determine that a question is outside the scope of the service. See IRM 21.2.1.57.2.2.7, "Out of Scope" Procedures.

  5. Read each message carefully just as you would actively listen to a caller.

  6. As you read the message, use the table below to determine what action is required.

    If And Then
    this is not a Federal tax question (e.g., Social Security Administration (SSA), Department of Labor (DOL), State Taxing Authority, Child Support Payment Issues   provide the taxpayer with a source (name, address, phone number) or web site for the information requested
    the question relates to Estate and Gift Tax, Excise Tax, Employment Tax, Partnership and Corporation, Trust or Fiduciary it is out of the scope for Customer Account Services training

    Note:

    Assistors should answer general procedural questions when they are qualified to answer them.

    		 reclassify to the appropriate application. See IRM 21.2.1.57.2.2.6., Reclassification of Messages.
    you have not received training and do not know how to research the taxpayer's question another assistor working your local R-Mail program can answer it move on to the next question
    you have not received training and do not know how to research the taxpayer's question assistors in your local R-Mail program have not been trained on the topic move the message to the Admin Queue. See IRM 21.2.1.57.2.2.5, Referrals to the Administrative Queue
    the taxpayer asks for general information on a topic   reply using the appropriate canned answer, if available, and/or refer the taxpayer to the IRS Internet Web site at http://www.irs.gov for additional information or download relevant publications or forms
    taxpayer requests copies of Revenue Rulings, Revenue Procedures, notices, announcements or Chief Counsel Advice   tell the requester how to access these items via the IRS web site and other sources
    the question involves TE/GE, or Exempt Organizations (EO) issues involves an application for approval of tax exempt status (Form 1023 or 1024) ,a determination letter, Pub. 78, Form 8734; or change in exempt status use the TE/GE canned answer if it addresses the question. You may refer taxpayers to the TE/GE organization web site at www.irs.gov_info/eo if you confirm the answer is there. Otherwise, refer taxpayers to the TE/GE toll-free number at 877-829-5500.

    Note:

    Do NOT refer taxpayers with account questions to this number

    the question involves TE/GE Employee Plans (EP) issues   You may refer taxpayers to the EP web site at: www.irs.gov/bus_info/ep/ if you confirm the answer is. Otherwise, refer all taxpayers to the TE/GE toll-free number at 877-829-5500
    the question contains complex issues involving tax law, revenue or private letter rulings, regulations, or court decisions   move the message to the Admin Queue. See IRM 21.2.1.57.2.2.5.,Referrals to the Administrative Queue, unless it meets the reclassification criteria
    the taxpayer makes a complaint about a previous R-Mail reply or a reply received from another IRS source you can clarify the matter and respond appropriately
    the taxpayer makes a complaint about a previous R-Mail reply or a reply received from another IRS source you are not certain how to clarify the matter move the message to the Admin Queue following the procedures in See IRM 21.2.1.57.2.2.5, Referrals to the Administrative Queue
    you can provide a partial response but there are other issues that need to be addressed in another application   prepare a partial response and move the message to the appropriate application to address the other issue and to finalize the response.
    the taxpayer requests forms or publications provides a complete mailing address order forms or publications through ELITE System following the procedures in IRM 21.3.6.4.1 , Ordering Forms and Publications
    the taxpayer requests forms or publications does not include a mailing address use the "forms and publications" canned answer which provides the various methods available for requesting forms and publications

    Note:

    DO NOT respond by requesting the taxpayer's mailing address.
    the taxpayer offers comments about or suggestions for improving the R-Mail System   move the message to the Admin Queue. See IRM 21.2.1.57.2.2.5, Referrals to the Administrative Queue

  7. When preparing your response, remember:

    • We provide information, not advice.

    • Make the taxpayer aware of the guidelines used to answer a question. It is the taxpayer's decision how to file his/her tax return.

    • We communicate the IRS position to the taxpayer, not defend it.

    • We assist the taxpayer with complying with the tax law, we do not provide tax planning. Taxpayers who wish to counsel on tax shelters or estate planning should consult professional financial experts or do their own research.

    • Refer students, who are preparing research papers on issues related to the Internal Revenue Code, to their nearest law library and/or advise to do Internet research.

21.2.1.57.2.1  (01-15-2009)
Adding Messages

  1. All users have the ability to add messages or questions to the R-Mail System. These messages are "filed" in chronological order within the selected category.

  2. The assistor is required to tell the taxpayer that she/he will be asking them specific information, related to the tax law question, to enable another assistor to return their call.

  3. The Form/Schedule field is required to be completed.

  4. When adding messages to the Question field adhere to the following:

    • Do not use all capital letters,

    • Use appropriate punctuation, capitalization, and no abbreviations,

    • Do not type unnecessary characters (i.e. #!&), or any series of zeroes,

    • Read the question back to the taxpayer to insure the question is accurate

  5. Complete the Application field by selecting the appropriate tax law subject. If the taxpayer specifically requests several tax law topics be input to the R-Mail System the assistor must place each question into the appropriate application.

  6. Select the Category field, Call Site or the TAC area, to which you are assigned.

  7. Attempt to obtain three Methods of Contact: Primary, Secondary, and Last Resort.

  8. Obtain the taxpayer’s first and last name when contact is by Phone or U.S. Postal Mail.

  9. Complete the e-mail field with a valid e-mail address if a taxpayer is requesting contact by e-mail.

  10. Obtain the three digit foreign country code when inputting a foreign phone number. Also ask for the time difference between the country they are calling from and the United States. Enter that difference in the question box.

  11. Ask if the taxpayer has call blocking. If the contact is by phone complete the Call Blocking box.

  12. Enter a telephone number if the phone call option has been selected for the primary, alternate, or last resort.

    • Verify the time zone of the taxpayer,

    • Obtain the best time to call during the normal work hours of 8 a.m. (all time zones) and 6 p.m. PST/PDT,

    • Enter the taxpayer’s extension, if applicable.

  13. Complete the Domestic Address field or the Foreign Address field for Postal Mail responses or sending a No Contact letter to the taxpayer.

  14. When all necessary information is entered, click on ''Add Question''.

    • Advise the taxpayer we added their question to the active queue,

    • Provide the taxpayer with the message reference number,

    • Inform the taxpayer two attempts will be made to respond within 15 business days (excluding weekends).

21.2.1.57.2.2  (01-15-2009)
Processing Messages

  1. When processing the taxpayers messages there are resources available to help you respond thoroughly to each question such as: canned answers, references, copy and paste, and on-line sources. Always review your answer before sending your reply. If the message is out of scope of your training refer the message to the Administrative Queue or Reclassify the message. The employee identification information generates automatically on R-mail responses.

21.2.1.57.2.2.1  (01-15-2009)
Providing your Response

  1. You may provide a response to a message by telephone, mail or e-mail. To meet the IRS goal for timely taxpayer contacts always follow the guidelines for taxpayer contacts.

    Note:

    Faxes should not be sent and conversations with third parties are not permissible due to risks of ''Unauthorized Disclosure''

21.2.1.57.2.2.1.1  (08-14-2009)
Responding by Telephone

  1. Return calls to taxpayers between the hours of 8:00 a.m. (all time zones) and 6:00 p.m. (PST or PDT time zones). The call will be attempted during the time frame (best time) the taxpayer has requested. If the taxpayer provides no secondary method of contact, a second call will be attempted during the same "best" time frame the taxpayer requested on a different day.

  2. When you make outgoing phone calls, or when you leave a voice mail message in response to a taxpayer’s R-Mail inquiry, state the following:

    1. Your Title (e.g., Mr., Mrs., Ms, Miss), Last Name, and Identification (ID) (Badge) Number or, if the new IRS HSPD-12 (SmartID Card) is issued, use the last 7 digits or your 10 digit Personal Identification (PID) Number , OR your First Name, Last Name, and Identification Number (ID) (Badge) Number or, the last 7 digits of your 10 digit PID Number if the new IRS HSPD-12 (SmartID Card) is issued.

    2. You are with the IRS.

    3. Address the taxpayer by name.

    4. You are calling in response to his/her inquiry on (date).

  3. While speaking to the taxpayer, provide accurate and complete information. Explain any procedures and order necessary forms and publications.

  4. You must follow the steps in the P&R Guide. The ITLA enhancement to the P&R Guide replace several pages in the Guide and assistors are required to use the available ITLA Tax Law Categories (TLC), see IRM 21.1.2.3.5 , P&R Guide.

  5. If the taxpayer asks additional questions while speaking with them either:

    1. Research the question and provide the answer to the taxpayer.

    2. Provide the taxpayer with Customer Service toll-free number 1–800–829–1040, if the question is not readily researchable or you are not trained on the tax law topic.

    3. Add the message into the R-Mail system as a new message under the appropriate tax law application.

  6. Close the conversation by:

    1. Verifying the callers comprehension by asking if he/she understands information given, and

    2. Courteously thanking the caller for their inquiry and/or apologizing if there was a delay in the response time.

  7. Telephone calls resulting in contact with the taxpayer require the assistor to document the response given and actions taken in the Comments box.

  8. When you have been unable to contact the taxpayer by Telephone, complete the following requirements:

    1. Document the actions taken in the Comments box, including date and time of call(s).

    2. If a second phone attempt is required, select the "call attempted" button to re-queue the question for another call.

    3. Respond using an alternate method of contact which was provided during the initial phone call.

    4. Do not leave confidential tax information on a voice mail message or an answering machine message.

    5. If the taxpayer has no answering machine the assistor must document the Comments box, and then follow procedures for "no contact" notification. See IRM 21.2.1.57.2.2.1.3, Responding by Mail.

21.2.1.57.2.2.1.2  (01-15-2009)
Responding by E-Mail

  1. Thoroughly read complex or multi-part questions to make sure you understand the request.

  2. When responding to the taxpayer's question, start your response with wording that indicates you understand the question.

    • If the answer depends on facts or circumstances not specifically addressed in the question, state your assumptions.

    • If you do not understand the question, admit this to the taxpayer in your response.

  3. Address each question asked by the taxpayer.

  4. Your response must be complete and accurate without overwhelming the taxpayer with extraneous information. Answer the question as specifically as possible; usually, shorter is better.

  5. Use canned answers when appropriate, modifying if necessary to address the taxpayer's specific question. Do not use a canned answer that contains information on a topic but does not address the taxpayer's specific question.

  6. Do not copy long revenue procedures, revenue rulings, notices, etc. into your response (you may copy short items). Use the canned answer which tells taxpayers how to download these items from the IRS Internet Web Site.

  7. Do not provide the items referenced in (6) above as your only response to the taxpayer's question without providing additional explanation, unless the person making the request is a tax professional who specifically requested a copy of the document.

  8. If applicable, always cite the publication, form, or other reference source for your answer.

    Note:

    A statement generates automatically with each response telling the taxpayer how to download or request IRS forms and publications through http://www.irs.gov .

  9. If the taxpayer refers to an earlier R-Mail inquiry on the same issue, use "Message Query" to locate the previous message to review the response. If the first message is still in queue, you should address both inquiries.

  10. If a taxpayer refers to an earlier unsuccessful search for information in an IRS publication, do not refer him or her back to that same publication unless you are certain the answer is in the publication and can cite the page number, column, and paragraph.

  11. Review your response as required. See IRM 21.2.1.57.2.2.4, Review Your Answer.

21.2.1.57.2.2.1.3  (01-15-2009)
Responding by Mail

  1. The R-Mail System enables the assistor to create a No Contact Letter. The letter is to be printed and mailed (by assistors) to the taxpayer when the taxpayer requests a response in writing or other attempts to contact the taxpayer were unsuccessful.

  2. When the taxpayer specifically requests a response in writing, the assistor will create a personal response using the blank paragraph option in the ''No Contact Letter''.

  3. When creating a No Contact Letter response the assistor is required to determine the appropriate paragraph(s) applicable to the taxpayer’s situation.

  4. Review you response as required in See IRM 21.2.1.57.2.2.4. Review Your Answer.

21.2.1.57.2.2.1.4  (01-15-2009)
Procedures for Taxpayer Contacts

  1. To meet the goal of timely taxpayer contacts use the following guidelines:

    1. First attempt must be made using the taxpayer's primary method of contact.

    2. If primary method of contact is unsuccessful, and the primary method was a best time telephone call, the assistor has the option to attempt a second best time telephone call or to contact the taxpayer through the secondary contact method.

    3. If steps a & b are unsuccessful, the assistor will create a ''No Contact Letter'' to the taxpayer providing the information requested.

    4. If all attempted contacts are unsuccessful, close the message as''Closed No Contact (Question Not Answered)''.

21.2.1.57.2.2.2  (01-15-2009)
Using ''Canned'' Answers and References

  1. It is required to research the Canned Answers within the ''Canned'' answer database for specific tax law topics related to the taxpayer’s inquiry.

21.2.1.57.2.2.3  (01-15-2009)
''Copy and Paste'' From On-Line Sources

  1. You can copy and paste information from publications and other references from SERP, IRweb, and the IRS website (http://www.irs.gov), and other on-line sources.

  2. Review and edit any material you copy and paste into any replies.

  3. Do not attempt to copy tables and charts.

  4. In many instances you can paraphrase the material you have copied and pasted into the response and make it much clearer to the taxpayer.

  5. If you quote material from a particular publication, reference the source in your reply.

21.2.1.57.2.2.4  (01-15-2009)
Review Your Answer

  1. Your response should be accurate, complete, and presented professionally.

  2. Prior to providing a response, review the question and proofread the answer you prepared.

  3. Check for spelling and grammatical errors if providing a written response.

  4. The tone of your reply is important. Make sure your words do not carry implied meaning that might inadvertently offend the taxpayer.

  5. Do not use all capital letters within a response; this implies shouting or hostility to some people.

  6. Do not use text messaging shorthand abbreviations/lingo when responding in writing.

  7. Prior to calling the taxpayer or sending a written response ask yourself the following questions:

    • Did I answer the taxpayer's question?

    • Have I addressed each (all) of the taxpayer's questions?

    • Did I state my assumptions (for incomplete facts and circumstances)?

    • Is my answer clear and concise? (Don't overwhelm with potentially confusing information).

    • Have I taken out extraneous material from pasted sources?

    • Have I edited jargon or highly technical terminology?

    • Does my answer look and sound professional?

    • Did I check for spelling and grammatical errors?

    • Is the tone appropriate?

    • Did I review the ITLA, Tax Law Category (TLC) or P&R Guide on the tax topic to ensure I did not miss any relevant points?

    Note:

    Make appropriate corrections if you answer "no" to any question.

21.2.1.57.2.2.5  (01-15-2009)
Referrals to the Administrative Queue

  1. Refer questions to the Administrative Queue in the following situations:

    • You need technical assistance or advice about how to respond to the message. (Remember that the message will be unavailable to others while in the Admin Queue, so if you know another assistor can answer it, bypass it rather than take the message out of circulation.)

    • The taxpayer asks a question about IRS business, activities, programs, etc. that is beyond the scope of Customer Account Services training.

    • The question is an exact duplicate of another question. Enter the message number of the question it duplicates and indicate "duplicate" in the Admin Review Comment window.

    • For additional inquiries to refer to the Administrative Queue. See IRM 21.2.1.57.2, Procedures If/Then table.

  2. To move a message to the Administrative Review Queue from the View Screen (before opening it), put a brief statement in the Comment window to explain the reason for the referral (e.g., "duplicate", "bad address", etc.) and click the Administrative Review button.

  3. To move a message to the Admin Review Queue from the Open Message screen (after opening), enter a brief statement in the reply window to explain the reason for the referral (e.g., "duplicate", "bad address", etc.) and click the Administrative Review button.

    Note:

    Messages forwarded to the Administrative Queue include the logon ID of the assistor who placed it there. However, messages returned from Administrative to the general queue do not retain the login ID. If sites wish to get the question back to the same person, assistors must include his/her name in the comments going forward initially. If an assistor needs clarification regarding placing questions in the Administrative Review Queue refer to your manager or local R-Mail Coordinator for guidance.

21.2.1.57.2.2.6  (01-15-2009)
Reclassification of Messages

  1. To reclassify a message while in the View screen (before opening the message):

    • Move the cursor to the Comment window and enter the date of the reclassification, e.g. "reclassified 11-30-08".

    • Include the name and Log In Username of the assistor who placed the message as part of the remarks going forward, e.g. "M. Freeman, jack0000" .

    • Click the down arrow in front of the ''Reclassify'' button. To access the category list.

    • ''Highlight the appropriate category and click the ''Reclassify'' button.

    • The message will move to the category you selected.

  2. To reclassify a message while in the Open Message screen (after opening it):

    • Move the cursor to the Comment window and enter the date of reclassification, e.g. "reclassified 11-30-08".

    • Include the name and Log In Username of the assistor who placed the message as part of the remarks going forward, e.g. "M. Freeman, jack0000" .

    • Click the down arrow in front of the ''Reclassify'' button to access the category list.

    • ''Highlight the appropriate category and click the ''Reclassify'' button.

    • The message will move to the application you selected.

      Note:

      If a message is received in the R- Mail System in an inappropriate application, re-classify the message to the appropriate application. Reclassification of Application can be done by the assistor when it has been determined the message is not in the correct tax law application.

  3. To reclassify a message while in the view screen (before opening it) :

    • Move the cursor to the Comment window and enter the date of the reclassification, e.g. "reclassified 11-30-08".

    • Include the name and login ID of the assistor reclassifying the message, e.g. "M. Freeman, jack0000" .

    • Include a brief reason for reclassification, e.g. "Capital Gains and Loss question – Schedule D" .

    • Click the down arrow behind ''Application'' to access the Application list.

    • The message will move to the application you selected.

  4. To reclassify a message while in the open message screen (after opening it):

    • Move the cursor to the Comment window and enter the date of reclassification, e.g. "reclassified 11-30-08".

    • Include the name and login ID of the assistor reclassifying the message, e.g. "M. Freeman, jack0000" .

    • Include a brief reason for reclassification, e.g. "Capital Gains and Loss question – Schedule D" .

    • Click the down arrow behind ''Application'' to access the Application list.

    • Click the down arrow behind ''Application'' to access the Application list.

    • ''Highlight the appropriate application and click ''Save'' button.

    • The message will move to the application you selected.

21.2.1.57.2.2.7  (01-15-2009)
''Out of Scope'' Procedures

  1. Do not attempt to answer questions that are beyond the scope of your training. If you are not certain how to answer or research a question, move it to the Admin Queue (or skip it if your site determines locally a more highly skilled assistor will attempt to answer questions prior to moving them to the Admin Queue). Respond to questions you have been trained to answer.

  2. The person managing the Admin Queue will review the question to determine if the question can be addressed by another assistor with the appropriate training.

  3. Individual assistors should make the ''Out of Scope'' determination(s) and send the standard reply to the taxpayer, independent of the managerial review.

  4. As an assistor, you are responsible for using good judgment in making ''Out of Scope'' determinations and advising the taxpayer of their options for obtaining the information requested.

  5. For additional information, use the following resources:

    • IRM 21.3.4.3.7.5, Out of Scope Procedures for Field Assistance

    • IRM 21.1.1.6.1, Out of Scope and Limited Service for Customer Account Services and Accounts Management

21.2.1.57.2.2.8  (01-15-2009)
R-Mail Assistance Employee Identification (Section 3705)

  1. Employee identification information (last name, employee badge number, and telephone number) generates automatically on R-Mail responses.

  2. The following telephone numbers generate automatically on R-Mail responses:

    • IRS Tax Help Line for Individuals (800) 829-1040

    • Business and Specialty Tax Help Line (800) 829-4933

    • Refund Hot Line (800) 829-1954

    • IRS Forms and Publications Line (800) 829-3676

  3. When appropriate, answers prepared by another function or Chief Counsel that are sent from the Admin Queue should include the name and phone number and/or e-mail address of the person who prepared the response. Generally, this will only apply to very specialized or complex issues requiring extensive research or other unique situations.

21.2.1.57.2.2.9  (08-14-2009)
R-Mail Assistance Searching for Canned Answers

  1. How Do I Search for a Specific Canned Answer

    1. Click on the ''Find Canned Answer'' or ''Insert Canned Answer'' button.

    2. Enter keywords (e.g., mortgage interest, refund, wages, fraud) or the topic number (e.g., 510 or Topic 510) and click ''Search''

    3. The item(s) selected as a result of your search will appear at the top of your screen under ''Search Results''.

  2. Previewing and Copying Canned Answers

    1. Preview allows you to see the content of a canned answer. Highlight the title and click ''Preview''.

    2. After previewing the answer, click back to ''Canned Answer Selection''.

    3. ''Copy Answer'' copies the canned answer into your response. Once the answer is in the reply text box, you may edit it, if necessary.

    4. ''Clear'' deselects any canned answer you have highlighted. You must not have more than one title selected before clicking ''Copy Answer'', or you may not get what you expect in the reply text window.

    5. ''Return to Message'' takes you back to the message processing screen without copying a canned answer.

    6. If you are using Internet Explorer version 3.0, you will not be able to preview or copy canned answers listed below the ''Best Picks'' list:

      Note:

      To resolve this problem, enter your ''keywords''or the topic number in the search box of the canned answer screen and click on the ''Search'' button. This brings that topic to the top of your screen as a ''Search Result'' which allows you to preview or copy it. You can preview or copy from ''Best Picks'' or'' Search Results''.

    7. If you have a problem ''previewing'' or ''copying'' while using Internet Explorer 4.0, use the ''Clear'' button to deselect the last item and then select the desired ''Canned Answer''.

21.2.1.57.2.3  (01-15-2009)
Searching the Intranet

  1. The IRWEB IRS Intranet web site:

    • Click on "Search" in the upper right hand corner of your home page. Enter your search text (key words) in the search box, click ''Go'' .

    • This search locates items on the IRWEB the IRS Intranet

    • Searches of Canned Answers, SERP, Westlaw and irs.gov should be conducted before going to the Internet.

    • The IRS website is located at http://www.irs.gov.

    • The Intranet will search only government websites and not other Internet sites

  2. General Internet Searches:

    • Internet searches are not required to answer most tax law questions. You must have internet access to search the internet.

    • When it is necessary to refer the taxpayer to other Internet reference sources, you may need to research before referring the taxpayer to the site.

    • A referral should not be your only response (unless the issue involves a non-IRS matter). A referral should be a recommendation of where the taxpayer can find more information to supplement your response. Before sending the taxpayer to a reference source, verify that it contains the information needed. When referring taxpayers to a non-IRS Web site, refer them for information only. We are not responsible for the validity of data on other sites. Include a statement such as: "Information at this site might be helpful to you. However, the IRS is not responsible for the validity of the information."

21.2.1.57.2.4  (01-15-2009)
R-Mail Assistance MITS Contacts

  1. Contact MITS (Management Information Technology Services) at (866) 743-5748, or at the web site: http://getitservices.web.irs.gov/ for assistance with configuring your system.

21.2.1.58  (10-01-2006)
LEXIS-NEXIS and WESTLAW

  1. The LEXIS-NEXIS electronic research contract provides easy research of authoritative information materials, such as:

    • Codes and Regulations (federal/state)

    • Legislation (federal/state)

    • Worldwide News and Business (magazines/newspapers)

    • Corporate and Financial (current assessments, analysts' reports, etc.)

  2. WESTLAW is another electronic research tool used for tax law, advanced topics, news, business, information, and all items referenced other than basic tax law.

  3. "LEXIS or WESTLAW Password" ; IRS ONLY uses the LEXIS portion of "LEXIS-NEXIS" and WESTLAW is omitted entirely in the password context.

  4. All users are "profiled" for LEXIS (to access basic tax law research) and WESTLAW (advance tax law research, news, business, and other resources).

    Note:

    Learn LEXIS-NEXIS research on http:spder.web.irs.gov/learninglexis_dnld/index.html

21.2.1.59  (10-01-2006)
Quality Public Information Directory (QPID)

  1. The Quality Public Information Directory (QPID) provides an on-line nationwide directory of volunteer assistance sites. Use QPID to refer taxpayers to volunteers.

  2. The current address, hours of service and types of services available are listed for each Post of Duty (POD) and Volunteer Income Tax Assistance (VITA) site.

  3. POD sites also indicate availability of tax forms, return preparation, ITIN and e-File services.

  4. The VITA site information is downloaded from QPID and updated weekly on SERP.

21.2.1.60  (10-02-2008)
Hearing Impaired Callers and TTY/TDD Equipment

  1. Hearing impaired callers who use the TTY/TDD equipment are instructed in Publication 17 to call toll free, 800-829-4059, for assistance with tax law and account inquiries and/or to order forms and publications. Trained CSRs, using dedicated terminals, in the Atlanta, Dallas and/or Indianapolis call sites, answer both tax law and account calls through the TTY/TDD systems.

  2. To contact IRS, hearing impaired callers may choose to use the Federal Relay Service (FRS), a state relay service or any other relay service, or any third party assistant (friend or family). For further instructions concerning Hearing Impaired Calls refer to IRM 21.3.8.5.1.2(3) , Hearing Impaired Customers and TDD Equipment.

  3. If the taxpayer (through the relay operator) requests an ACS toll free telephone number, or if the tax account is in a collection status, advise the relay assistant to call:

    • 1-800-829-7650 for W&I ACS sites, or,

    • 1-800-829-3903 for SB/SE ACS sites.

  4. If the call is not tax account related, (i.e., general information or tax law), you may answer any/all questions and assist the taxpayer through any assistant.

  5. If the call is tax account related, before providing tax account information, you must:

    1. Complete required taxpayer authentication (as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication) as if you were talking to the taxpayer.

    2. State the following: "Since you have placed this call with the assistance of a Relay Service Operator (RSO), we assume that in doing so, you have consented to the disclosure of your return information to the Relay Services Operator to the extent necessary to assist you with your question."

    3. Record ODC (Oral Disclosure Consent) statement given as a history item on the IDRS tax module and AMS. However, it is not necessary to record the name and telephone number of the relay service operator on the account. See also IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821).

    4. Proceed with the call and provide the necessary tax account information.

    Reminder:

    Sometimes the relay services call the regular toll free assistance lines. Treat these calls in the same manner as any other tax assistance calls.

21.2.1.61  (11-19-2007)
Online Payment Agreement (OPA)

  1. Online Payment Agreement (OPA) is an internet application available through the world wide web. OPA is accessed from the irs.gov home page, by clicking "Online Payment Agreement" under the "Online Service" link.

  2. Individuals who owe $25,000 or less in combined tax, penalties, and interest can use the OPA application to request a payment agreement.

  3. OPA allows taxpayers or their authorized representative (Power of Attorney) to self qualify, apply for an installment agreement, and receive immediate notification of approval.

  4. OPA offers users the ability to:

    • Agree to pay now

    • Arrange a short-term extension to pay,

    • Arrange a monthly payment agreement via:

    • Paperless Direct Debit Installment Agreement,

    • Payroll Deduction Installment Agreement, or

    • Routine Installment Agreement.

    • Establish pre-assessed agreements on current tax year Form 1040 liabilities, or

    • Establish a pending agreement if they cannot pay within 60 months and agree to send in financial information.

  5. The system will also permit individuals to:

    • Revise their payment due dates and/or amounts on an existing agreement.

    • Revise an existing short term extension to a monthly payment plan.

    • Revise a routine installment agreement to a direct debit or payroll deduction plan.

    • Receive information on delinquent tax reutrns.

  6. The OPA application determines eligibility, filing compliance, and checks for excluding account conditions. The system verifies that the proposed payment meets the streamlined agreement criteria, and provides a financial analysis tool to help determine a realistic payment amount

  7. Taxpayers are authenticated through the use of their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) and Personal Identification Number (PIN) using the same shared secrets in the automated telephone system

  8. Taxpayers+ who want to establish a pre-assessed agreement on a current tax year Form 1040 liability prior to a notice being sent are requested to enter the balance they will owe, as shown on their Income Tax Return. Taxpayers are authenticated through the use of the following shared secrets: SSN or ITIN which appears first on their return; if filing jointly, the spouses SSN or ITIN; Date of Birth (DOB); and Adjusted Gross Income (AGI) from their last year’s Income Tax Return.

  9. Power of Attorneys (POA) who have filed Form 2848 with the Internal Revenue Service and are authorized to represent their client(s) (the taxpayer) are required to enter their client’s SSN or ITIN, followed by the six digit Caller ID number from the notice, and their own Centralized Authorization File (CAF) number. This information is used to ensure that the POA is authorized to represent their client in the OPA application.

  10. Power of Attorneys who wish to establish a pre-assessed agreement for their client(s) on a current tax year Form 1040 liability, prior to a notice being sent, are requested to enter the balance owed, as shown on their client’s Income Tax Return. Power of Attorneys who have filed Form 2848 with the Internal Revenue Service and are authorized to represent their client(s) (the taxpayer) are required to enter their client’s SSN or ITIN; if filing jointly, the spouse’s SSN or ITIN; the AGI from the client’s last year’s Income Tax Return; and their own CAF number. This information is used to ensure that the POA is authorized to represent their client in the OPA application.

  11. Users are allowed three attempts to match shared secrets. If they fail the third time, they will receive a failed taxpayer login message that will give them a toll-free phone number to call for assistance.

  12. Transactions that do not post due to system/network problems (e.g., IDRS application down) or account conditions beyond design for the application will be captured in the OPA Management Action Report (MAR) and will be worked by designated personnel in ACS Support and CSCO at Cincinnati (for SBSE), Fresno (for W&I, ACS cases Status 22/24) and Kansas City (for W&I non-ACS cases). For more information, see IRM 5.19.1.5.6.1, OPA Management Action Reports (MAR).


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