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7.   How To Get Tax Help

Table of Contents

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate.   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.

Taxpayer Advocacy Panel (TAP).   The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP, toll free at 1-888-912-1227 or go to
www.improveirs.org.

Low Income Taxpayer Clinics (LITCs).   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or at your local IRS office.

Free tax services.   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

  Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Access by computer
Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.

  • Check the status of your 2007 refund. Click on Where's My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

  • Download forms, instructions, and publications.

  • Order IRS products online.

  • Research your tax questions online.

  • Search publications online by topic or keyword.

  • View Internal Revenue Bulletins (IRBs) published in the last few years.

  • Figure your withholding allowances using the withholding calculator online at
    www.irs.gov/individuals.

  • Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant.

  • Sign up to receive local and national tax news by email.

  • Get information on starting and operating a small business.

Phone number
Phone. Many services are available by phone.

  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.

  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.

  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

  • Refund information. To check the status of your 2007 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in services
Walk-in. Many products and services are available on a walk-in basis.

  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.

  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Address you may need
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.


National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

cdrom
CD/DVD for tax products. You can order Publication 1796, IRS Tax Products CD/DVD, and obtain:

  • Current-year forms, instructions, and publications.

  • Prior-year forms, instructions, and publications.

  • Bonus: Historical Tax Products DVD - Ships with the final release.

  • Tax Map: an electronic research tool and finding aid.

  • Tax law frequently asked questions.

  • Tax Topics from the IRS telephone response system.

  • Fill-in, print, and save features for most tax forms.

  • Internal Revenue Bulletins.

  • Toll-free and email technical support.

  • The CD which is released twice during the year.
    - The first release will ship the beginning of January 2008.
    - The final release will ship the beginning of March 2008.

Purchase the CD/DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Price is subject to change.

cdrom
CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2007, is a must for every small business owner or any taxpayer about to start a business. This year's CD includes:

  • Helpful information, such as how to prepare a business plan, find financing for your business, and much more.

  • All the business tax forms, instructions, and publications needed to successfully manage a business.

  • Tax law changes for 2007.

  • Tax Map: an electronic research tool and finding aid.

  • Web links to various government agencies, business associations, and IRS organizations.

  • “Rate the Product” survey—your opportunity to suggest changes for future editions.

  • A site map of the CD to help you navigate the pages of the CD with ease.

  • An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.

An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.

Appendices

There are sixteen appendices.

Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you leased a car (other than a truck or van, or an electric car) for 30 days or more. The tables are numbered.

Appendices B-1 through B-5 show the lease inclusion amounts that you may need to report if you leased a truck or van.

Appendices C-1 through C-5 show the lease inclusion amounts that you may need to report if you leased an electric car before 2007.

If any of these apply to you, use the appendix for the year you first leased the car. (See chapter 4.)

Appendix A-1. Inclusion Amounts for Cars First Leased in 1998 through 2002

    Tax Year of Lease 1
Fair Market Value For Lease Term Beginning in 1998 For Lease Term Beginning in 1999 For Lease Term Beginning in 2000 For Lease Term Beginning in 2001 For Lease Term Beginning in 2002
Over Not Over 5th and Later 5th and Later 5th and Later 5th and Later 5th and Later
$15,500 $15,800 $0 $6 $12 $11 $6
15,800 16,100 14 14 23 22 13
16,100 16,400 25 23 34 33 19
16,400 16,700 36 32 45 44 26
16,700 17,000 47 41 57 56 31
17,000 17,500 62 53 72 70 40
17,500 18,000 80 68 91 89 50
18,000 18,500 99 82 109 107 61
18,500 19,000 117 96 128 125 72
19,000 19,500 136 111 147 143 82
19,500 20,000 154 126 166 162 93
20,000 20,500 173 140 185 181 103
20,500 21,000 191 155 204 199 114
21,000 21,500 209 169 222 217 123
21,500 22,000 228 183 241 236 134
22,000 23,000 255 206 269 263 150
23,000 24,000 292 235 306 300 171
24,000 25,000 329 264 345 337 192
25,000 26,000 366 293 381 373 213
26,000 27,000 403 322 419 410 234
27,000 28,000 439 351 457 447 255
28,000 29,000 477 380 494 484 276
29,000 30,000 513 410 532 520 296
30,000 31,000 550 439 570 557 318
31,000 32,000 587 468 607 594 338
32,000 33,000 624 497 645 631 360
33,000 34,000 661 527 683 667 381
34,000 35,000 697 556 720 705 402
35,000 36,000 735 585 757 741 422
36,000 37,000 771 614 795 778 443
37,000 38,000 808 643 833 815 464
38,000 39,000 845 672 870 851 485
39,000 40,000 882 702 908 888 506
40,000 41,000 919 731 946 925 527
41,000 42,000 955 760 983 962 549
42,000 43,000 992 789 1,021 998 570
43,000 44,000 1,028 819 1,058 1,036 590
44,000 45,000 1,066 848 1,095 1,072 611
45,000 46,000 1,102 877 1,133 1,108 632
46,000 47,000 1,140 906 1,171 1,145 653
47,000 48,000 1,176 935 1,208 1,183 674
48,000 49,000 1,213 964 1,246 1,219 695
49,000 50,000 1,250 993 1,284 1,256 717
50,000 51,000 1,286 1,023 1,321 1,293 737
51,000 52,000 1,324 1,052 1,359 1,330 758
52,000 53,000 1,360 1,081 1,396 1,366 779
53,000 54,000 1,398 1,110 1,433 1,403 800
54,000 55,000 1,434 1,140 1,471 1,439 821
55,000 56,000 1,471 1,169 1,508 1,476 842
56,000 57,000 1,508 1,198 1,546 1,514 863
57,000 58,000 1,544 1,227 1,584 1,550 883
58,000 59,000 1,582 1,256 1,621 1,586 905
59,000 60,000 1,619 1,285 1,659 1,624 925
60,000 62,000 1,674 1,329 1,715 1,678 957
62,000 64,000 1,747 1,387 1,790 1,752 999
64,000 66,000 1,821 1,446 1,865 1,825 1,041
66,000 68,000 1,894 1,504 1,941 1,900 1,083
68,000 70,000 1,968 1,563 2,016 1,972 1,125
70,000 72,000 2,042 1,621 2,092 2,047 1,166
72,000 74,000 2,115 1,679 2,166 2,120 1,208
74,000 76,000 2 2,189 1,738 2,241 2,193 1,250

1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $76,000 or less than $15,501, see the document listed for the first year of the lease.
For 1998, Revenue Procedure 98-30 (1998-1 CB 930)
For 1999, Revenue Procedure 99-14 (1999-5 IRB 56)
For 2000, Revenue Procedure 2000-18 (2000-9 IRB 274)
For 2001, Revenue Procedure 2001-19 (2001-9 IRB 732)
For 2002, Revenue Procedure 2002-14 (2002-5 IRB 450)
If you leased an electric car, use Appendix B.

Appendix A-2. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2003

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$18,000 $18,500 $10 $22 $33 $40 $45
18,500 19,000 12 26 39 46 53
19,000 19,500 14 30 44 53 61
19,500 20,000 15 34 50 59 69
20,000 20,500 17 37 56 66 77
20,500 21,000 19 41 61 73 85
21,000 21,500 21 45 66 80 92
21,500 22,000 22 49 72 87 100
22,000 23,000 25 54 81 97 111
23,000 24,000 28 62 92 110 127
24,000 25,000 32 70 103 123 143
25,000 26,000 35 77 115 137 158
26,000 27,000 39 85 125 151 174
27,000 28,000 42 92 137 165 189
28,000 29,000 46 100 148 178 204
29,000 30,000 49 108 159 191 221
30,000 31,000 52 115 171 205 236
31,000 32,000 56 123 182 218 251
32,000 33,000 59 130 194 231 267
33,000 34,000 63 138 204 245 283
34,000 35,000 66 146 215 259 298
35,000 36,000 70 153 227 272 314
36,000 37,000 73 161 238 285 330
37,000 38,000 77 168 249 299 346
38,000 39,000 80 176 260 313 361
39,000 40,000 83 184 272 326 376
40,000 41,000 87 191 283 340 391
41,000 42,000 90 199 294 353 407
42,000 43,000 94 206 306 366 423
43,000 44,000 97 214 317 380 438
44,000 45,000 101 221 328 394 454
45,000 46,000 104 229 339 407 470
46,000 47,000 108 236 351 420 486
47,000 48,000 111 244 362 434 501
48,000 49,000 115 251 374 447 516
49,000 50,000 118 259 385 460 532
50,000 51,000 121 267 396 474 548
51,000 52,000 125 274 407 488 563
52,000 53,000 128 282 418 502 578
53,000 54,000 132 289 430 515 594
54,000 55,000 135 297 441 528 610
55,000 56,000 139 304 452 542 626
56,000 57,000 142 312 463 556 641
57,000 58,000 146 320 474 569 656
58,000 59,000 149 327 486 582 672
59,000 60,000 152 335 497 596 688
60,000 62,000 158 346 514 616 711
62,000 64,000 165 361 537 642 743
64,000 66,000 171 377 559 670 773
66,000 68,000 178 392 581 697 805
68,000 70,000 185 407 604 724 835
70,000 72,000 192 422 626 751 867
72,000 74,000 199 437 649 778 898
74,000 76,000 206 452 672 804 930
76,000 78,000 213 467 694 832 960
78,000 80,000 220 483 716 859 991
80,000 85,000 232 509 756 906 1,046
85,000 90,000 249 547 812 973 1,124
90,000 95,000 266 585 868 1,041 1,202
95,000 100,000 2 284 623 924 1,108 1,280

1 For the tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2003-75 (2003-45 IRB 1018).

Appendix A-3. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2004

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$17,500 $18,000 $11 $23 $33 $42 $48
18,000 18,500 13 26 40 49 56
18,500 19,000 14 31 46 55 65
19,000 19,500 16 35 51 63 73
19,500 20,000 18 39 57 70 81
20,000 20,500 20 43 63 77 89
20,500 21,000 22 47 69 84 97
21,000 21,500 23 51 75 91 106
21,500 22,000 25 55 81 98 114
22,000 23,000 28 61 90 109 126
23,000 24,000 32 69 102 123 142
24,000 25,000 35 77 114 137 159
25,000 26,000 39 85 126 151 176
26,000 27,000 43 93 137 166 192
27,000 28,000 46 101 149 180 209
28,000 29,000 50 109 161 194 225
29,000 30,000 54 116 174 208 242
30,000 31,000 57 125 185 223 257
31,000 32,000 61 133 197 237 274
32,000 33,000 64 141 209 251 291
33,000 34,000 68 149 221 265 307
34,000 35,000 72 157 232 280 323
35,000 36,000 75 165 244 294 340
36,000 37,000 79 173 256 308 357
37,000 38,000 83 181 268 322 373
38,000 39,000 86 189 280 337 389
39,000 40,000 90 197 292 351 405
40,000 41,000 94 204 304 365 423
41,000 42,000 97 213 316 379 438
42,000 43,000 101 221 327 394 455
43,000 44,000 105 228 340 408 471
44,000 45,000 108 237 351 422 488
45,000 46,000 112 245 363 436 504
46,000 47,000 115 253 375 451 520
47,000 48,000 119 261 387 464 538
48,000 49,000 123 269 398 479 554
49,000 50,000 126 277 411 493 570
50,000 51,000 130 285 422 508 586
51,000 52,000 134 292 435 522 603
52,000 53,000 137 301 446 536 619
53,000 54,000 141 309 458 550 636
54,000 55,000 145 316 471 564 652
55,000 56,000 148 325 482 578 669
56,000 57,000 152 333 493 593 685
57,000 58,000 155 341 506 607 701
58,000 59,000 159 349 517 622 718
59,000 60,000 163 357 529 636 734
60,000 62,000 168 369 547 657 759
62,000 64,000 176 384 571 686 792
64,000 66,000 183 401 594 714 825
66,000 68,000 190 417 618 743 857
68,000 70,000 197 433 642 771 890
70,000 72,000 205 448 666 800 923
72,000 74,000 212 465 689 828 956
74,000 76,000 219 481 713 856 990
76,000 78,000 227 496 738 884 1,022
78,000 80,000 234 513 760 914 1,055
80,000 85,000 247 540 803 963 1,112
85,000 90,000 265 580 862 1,035 1,194
90,000 95,000 283 621 921 1,105 1,277
95,000 100,000 2 301 661 980 1,177 1,359

1 For the tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2004-20 (2004-13 IRB 642).

Appendix A-4. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2005

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$15,200 $15,500 $3 $6 $9 $11 $13
15,500 15,800 4 9 13 17 19
15,800 16,100 5 12 18 22 26
16,100 16,400 7 15 22 27 32
16,400 16,700 8 18 27 32 39
16,700 17,000 9 21 32 38 44
17,000 17,500 11 25 38 45 52
17,500 18,000 14 30 45 54 63
18,000 18,500 16 35 52 63 73
18,500 19,000 18 40 60 72 83
19,000 19,500 20 46 67 80 94
19,500 20,000 23 50 75 90 104
20,000 20,500 25 55 82 99 115
20,500 21,000 27 61 89 108 125
21,000 21,500 30 65 97 117 135
21,500 22,000 32 70 105 125 146
22,000 23,000 35 78 116 139 161
23,000 24,000 40 88 131 156 182
24,000 25,000 44 98 146 175 202
25,000 26,000 49 108 161 192 223
26,000 27,000 54 118 175 211 244
27,000 28,000 58 128 191 228 265
28,000 29,000 63 138 205 247 285
29,000 30,000 67 149 220 264 306
30,000 31,000 72 159 234 283 326
31,000 32,000 77 168 250 300 348
32,000 33,000 81 179 265 318 367
33,000 34,000 86 189 279 336 389
34,000 35,000 90 199 295 354 409
35,000 36,000 95 209 309 372 430
36,000 37,000 99 219 325 389 451
37,000 38,000 104 229 339 408 471
38,000 39,000 109 239 354 426 491
39,000 40,000 113 249 370 443 512
40,000 41,000 118 259 384 462 533
41,000 42,000 122 269 400 479 554
42,000 43,000 127 279 414 497 575
43,000 44,000 132 289 429 515 595
44,000 45,000 136 299 444 533 616
45,000 46,000 141 309 459 551 636
46,000 47,000 145 320 473 569 657
47,000 48,000 150 329 489 587 678
48,000 49,000 154 340 504 604 699
49,000 50,000 159 350 518 623 719
50,000 51,000 164 360 533 640 740
51,000 52,000 168 370 548 659 760
52,000 53,000 173 380 563 676 781
53,000 54,000 177 390 578 694 802
54,000 55,000 182 400 593 712 823
55,000 56,000 186 410 609 729 844
56,000 57,000 191 420 623 748 864
57,000 58,000 196 430 638 766 884
58,000 59,000 200 440 653 784 905
59,000 60,000 205 450 668 802 925
60,000 62,000 212 465 691 828 957
62,000 64,000 221 485 721 864 998
64,000 66,000 230 506 750 900 1,039
66,000 68,000 239 526 780 935 1,081
68,000 70,000 248 546 810 971 1,123
70,000 72,000 258 566 839 1,008 1,163
72,000 74,000 267 586 869 1,044 1,204
74,000 76,000 276 606 899 1,079 1,247
76,000 78,000 285 626 930 1,114 1,288
78,000 80,000 294 646 960 1,150 1,329
80,000 85,000 310 682 1,011 1,213 1,402
85,000 90,000 333 732 1,086 1,303 1,504
90,000 95,000 356 782 1,161 1,392 1,608
95,000 100,000 2 379 832 1,236 1,481 1,712

1 For the last tax year of the lease, use the dollar amount for the preceding year.
2 If the fair market value of the car is more than $100,000, see Revenue Procedure 2005-13 (2005-12 IRB 759).

Appendix A-5. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2006

Fair Market Value Tax Year of Lease 1
Over Not Over 1st 2nd 3rd 4th 5th and Later
$15,200 $15,500 $4 $6 $10 $10 $10
15,500 15,800 6 10 16 18 18
15,800 16,100 8 15 22 25 28
16,100 16,400 9 19 29 33 36
16,400 16,700 11 24 35 40 45
16,700 17,000 13 28 42 48 53
17,000 17,500 16 34 50 58 66
17,500 18,000 19 41 61 71 80
18,000 18,500 23 48 71 84 95
18,500 19,000 26 55 82 96 110
19,000 19,500 29 62 93 109 125
19,500 20,000 32 70 103 122 139
20,000 20,500 36 76 114 135 154
20,500 21,000 39 84 124 148 168
21,000 21,500 42 91 135 160 184
21,500 22,000 45 98 146 173 198
22,000 23,000 50 109 162 192 220
23,000 24,000 57 123 183 218 250
24,000 25,000 63 138 204 243 279
25,000 26,000 70 152 225 269 309
26,000 27,000 76 166 247 294 339
27,000 28,000 83 181 268 319 368
28,000 29,000 90 195 289 345 397
29,000 30,000 96 209 311 371 426
30,000 31,000 103 223 332 397 455
31,000 32,000 109 238 353 422 485
32,000 33,000 116 252 374 448 515
33,000 34,000 122 267 395 473 545
34,000 35,000 129 281 417 498 574
35,000 36,000 135 295 439 523 604
36,000 37,000 142 309 460 549 633
37,000 38,000 148 324 481 575 662
38,000 39,000 155 338 502 601 691
39,000 40,000 161 353 523 626 721
40,000 41,000 168 367 545 651 750
41,000 42,000 175 381 566 677 780
42,000 43,000 181 396 587 702 810
43,000 44,000 188 410 608 728 839
44,000 45,000 194 424 630 753 869
45,000 46,000 201 438 651 779 898
46,000 47,000 207 453 672 805 927
47,000 48,000 214 467 694 830 956
48,000 49,000 220 482 715 855 986
49,000 50,000 227 496 736 881 1,016
50,000 51,000 233 510 758 906 1,045
51,000 52,000 240 525 778 932 1,075
52,000