PDF files can be viewed and saved using Adobe Reader software. To view a file, click on the hyperlink. When saving a file, be sure to use Save function of Adobe Reader rather than the web browser's save. To save the file without viewing it first: Right click on the title link. Select "Save Target As" (Internet Explorer) or "Save Link As" (Firefox / Mozilla / Netscape) when presented with a menu (if your mouse is configured for left handed operation use the left mouse button). Use Adobe Acrobat Reader to open the file directly after downloading. All of our files are verified prior to posting on IRS.gov. If you have difficulty viewing a PDF file, it may be due to software settings, configuration problems, download failures, or other issues. Troubleshooting information can be found within Adobe's support knowledgebase ( Document 325875) when PDF pages don't appear in the web browser window.