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

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

If a product is on back order, advise the taxpayer the item they requested is on back order and will be shipped when it becomes available.

If a product shows it is a new product that is not yet available, advise the taxpayer the product is not yet available and will be shipped when it becomes available.

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

There are times when forms/publications requests are considered to be "Exception Processing" . Customer Service Representatives (CSRs), except default screeners, must use Automated Referral System (R-Mail) to handle inquiries that require exception processing. CSRs not trained on R-Mail must transfer the call to 92098 for (English) and 92099 for (Spanish). Exception processing includes the following:

Taxpayers who filed their 2008 tax return using a preparer were not mailed Form 1040–ES , Estimated Tax For Individuals, vouchers for tax year 2009. If you receive a call or correspondence from a taxpayer who did not receive vouchers and would like to receive them, tell the caller the 1040-ES package, Form 1040-ES Estimated Tax for Individuals, can be downloaded from irs.gov. The 1040-ES vouchers found on page five and seven of the package can be electronically filled out and printed. If the taxpayer does not have access to the internet, place an order for the Form 1040-ES package.

Taxpayers who filed their 2008 tax return using

will not receive returns for 2009. If you receive a call from a taxpayer who did not receive a return with schedules and would like to receive them in the future, follow the procedures below to place them back on the mail out.

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

Taxpayers calling from outside the United States may call 215-516-2000 for assistance. The IRS will answer tax questions and help with account problems including ordering forms and publications. Telephone assistance is available Monday through Friday 6:00 a.m. - 11:00 p.m. Eastern Standard Time. U.S. taxpayers residing overseas with technical account questions may send their questions to:

Taxpayers residing overseas may obtain forms and publications during filing season at the nearest U.S. Embassy and in some consulates.

IRS Publication 1796, IRS Tax Products DVD, may be purchased via the internet from the National Technical Information Service (NTIS) at IRS Tax Forms and Publications or from the U.S. Government Bookstore for $30 (no handling fee). IRS Tax Products DVD may also be ordered by phone from NTIS at 1-877-233-6767 or from the Government Printing Office (GPO) at 1-866-512-1800 for $30 (plus $6 handling fee). Assistance at this telephone number may only be available in English. Limited English Proficient (LEP) persons calling this number may need to have an English translator with them when they call.

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

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

Taxpayers in most cases, must pay a $57 fee for the IRS to process a request for a copy of their previously filed paper or ELF tax return. Processing will be expedited and a copy will be provided free of charge in certain situations. See IRM 3.5.20.6.1, Review Requests for Proper Fee, for a complete listing of expedited copies provided free of charge.

If the taxpayer is requesting an exact photocopy and all attachments as "originally submitted" to the IRS, including Form(s) W-2 (with state and local information), schedules or amended returns, advise the taxpayer to submit Form 4506, Request for Copy of Tax Return. Full payment must be included with Form 4506or it will be rejected. There is a $57 for each return requested. Checks or money orders are payable to "United States Treasury" , enter Social Security Number (SSN) / Employer Identification Number (EIN) and "Form 4506 request" on the check or money order. Copies of Forms 1040, 1040A and 1040EZ are generally available for seven years from filing before they are destroyed by law. Copies of informational returns are provided free of charge only as indicated in IRM 3.5.20.6.1, Review Requests for Proper Fee.

Follow procedures in IRM 13.1.7.2 , TAS Case Criteria, to determine if taxpayer or case should be referred to the Taxpayer Advocate Service (TAS) when you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS.. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Request for Taxpayer Advocate Assistance Order), and forward to TAS in accordance with your local procedures.

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

Advise payer of ways to make contact:

This section provides information for working inquiries on information returns.

Information returns (wage and other income statements) must be provided to the payee by January 31 of the following year. However, because January 31 falls on a Saturday in 2010, employers, banks, and other businesses have until Monday, February 1 to mail or otherwise make available various 2009 year-end tax statements.

If an employee is terminated before the close of the calendar year and requests a Form W-2, Wage and Tax Statement, the Form W-2 must be furnished within 30 days of request or 30 days after last wage payment, whichever is later.

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

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

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

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

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

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

If taxpayer states the SSN on their Form W-2, Wage and Tax Statement, is incorrect, process as follows:

See IRM 21.7.2.4.23, Employee-Employer Status Determinations.

Follow procedures in IRM 21.2.3.4.1, Requesting Transcripts.

Follow procedures in IRM 21.2.3.4.1.9, Disclosure on Information Requests.

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

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

IRS-Philadelphia Campus
U.S. Residency Certification Request
P. O. Box 42530
Philadelphia, PA 19101–2530

Follow procedures in IRM 21.2.3.4.1.10, Third Party Requests.