Publication 509 - Introductory Material Future Developments What’s New Reminders Introduction What does this publication contain? Who should use this publication? What are the advantages of using a tax calendar? Which calendar(s) should I use? What other publications and tax forms will I need? What isn't included in these calendars? Comments and suggestions. Ordering forms and publications. Tax questions. Background Information for Using the Tax Calendars IRS e-services make taxes easier. Tax deposits. Electronic deposit requirement. Saturday, Sunday, or legal holiday. Legal holidays. Statewide legal holidays. Penalties. Use of private delivery services. Publication 509 - Main Contents General Tax Calendar Fiscal-year taxpayers. First Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Individuals Form 1040 or Form 1040-SR. Estimated tax payments (Form 1040-ES). Partnerships Form 1065. Corporations and S Corporations Form 1120 (or Form 7004). Form 1120-S (or Form 7004). Estimated tax payments. Form 2553. Employer's Tax Calendar Forms you may need. Fiscal-year taxpayers. Extended due dates. First Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax Calendar Forms you may need. Fiscal-year taxpayers. Adjustments for Saturday, Sunday, or legal holidays. Regular method taxes. First Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help Preparing and filing your tax return. Employers can register to use Business Services Online. Tax reform. IRS social media. Watching IRS videos. Getting tax information in other languages. Getting tax forms and publications. Access your online account (individual taxpayers only). Using direct deposit. Getting a transcript or copy of a return. Using online tools to help prepare your return. Resolving tax-related identity theft issues. Checking on the status of your refund. Making a tax payment. What if I can’t pay now? Checking the status of an amended return. Understanding an IRS notice or letter. Contacting your local IRS office. The Taxpayer Advocate Service (TAS) Is Here To Help You What Is TAS? How Can You Learn About Your Taxpayer Rights? What Can TAS Do For You? How Can You Reach TAS? How Else Does TAS Help Taxpayers? TAS for Tax Professionals Low Income Taxpayer Clinics (LITCs) Publication 509 (2020), Tax Calendars For use in 2020 Publication 509 - Introductory Material Future Developments For the latest information about developments related to Pub. 509, such as legislation enacted after it was published, go to IRS.gov/Pub509. What’s New New Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, has been introduced for 2019. You can use this form if you were born before January 2, 1955. The form generally mirrors Form 1040. Extended due date for furnishing 2019 Forms 1095-B and 1095-C. Notice 2019-63 extends the due date for furnishing the 2019 Forms 1095-B and 1095-C from January 31, 2020, to March 2, 2020. Reminders Forms 1040A and 1040-EZ are no longer available. Forms 1040A and 1040-EZ will no longer be available beginning with tax year 2018. For tax year 2018, individuals will file Form 1040. For tax years after 2018, individuals will file Form 1040 or Form 1040-SR. If you need to file a prior year tax return, use the form and instructions revision for that tax year. Form 1065-B can’t be filed for tax years beginning after 2017. The Bipartisan Budget Act of 2015 (P.L. 114-74) repealed the electing large partnership rules for tax years beginning after 2017. Online IRS Tax Calendar. The IRS Tax Calendar for Businesses and Self-Employed is available online at IRS.gov/TaxCalendar. This calendar is also available in Spanish. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Introduction A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. What does this publication contain? This publication contains the following. A section on how to use the tax calendars. Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. A table showing the semiweekly deposit due dates for payroll taxes for 2020. Most of the due dates discussed in this publication are also included in the IRS Tax Calendar for Businesses and Self-Employed, available at IRS.gov/TaxCalendar. The online IRS Tax Calendar is also available in Spanish. Who should use this publication? Primarily, employers need to use this publication. However, the General Tax Calendar , later, has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the Excise Tax Calendar , later. What are the advantages of using a tax calendar? The following are advantages of using a calendar. You don't have to figure the due dates yourself. You can file or pay timely and avoid penalties. You don't have to adjust the due dates for Saturdays, Sundays, and legal holidays. You don't have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar , later. Which calendar(s) should I use? To decide which calendar(s) to use, first look at the General Tax Calendar , later, and highlight the dates that apply to you. If you’re an employer, also use the Employer's Tax Calendar , later. If you must pay excise taxes, use the Excise Tax Calendar , later. Depending on your situation, you may need to use more than one calendar. What other publications and tax forms will I need? Table 1 lists other publications you may need. Each calendar lists the forms you may need. See How To Get Tax Help at the end of this publication for information about getting publications and forms. What isn't included in these calendars? The calendars don't cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Pub. 15. The deposit rules for excise taxes are in Pub. 510 and in the Instructions for Form 720. In addition, the calendars don't cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, Foreign partnerships, or Nonresident aliens. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments through IRS.gov/FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Ordering forms and publications. Visit IRS.gov/Forms to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days. Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication. Table 1. Useful Publications IF you’re... THEN you may need... an employer • Pub. 15, Employer's Tax Guide. • Pub. 15-A, Employer's Supplemental Tax Guide. • Pub. 15-B, Employer's Tax Guide to Fringe Benefits. • Pub. 15-T, Federal Income Tax Withholding Methods. • Pub. 926, Household Employer's Tax Guide. a farmer • Pub. 51, Agricultural Employer's Tax Guide. • Pub. 225, Farmer's Tax Guide. an individual • Pub. 505, Tax Withholding and Estimated Tax. required to pay excise taxes • Pub. 510, Excise Taxes. Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. IRS e-services make taxes easier. Businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. You can e-file your Form 1040 or Form 1040-SR; certain business tax returns such as Forms 1120, 1120-S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Go to IRS.gov/Efile for more information. You can pay taxes online or by phone using the Electronic Federal Tax Payment System (EFTPS). For detailed information about using this free service, see Electronic deposit requirement below. Use these electronic options to make filing and paying taxes easier. For more information on electronic payments, go to IRS.gov/Payments. Tax deposits. Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Pub. 15 for the employment tax deposit rules. For the excise tax deposit rules, see Pub. 510 or the Instructions for Form 720. Electronic deposit requirement. You must use electronic funds transfer (EFT) to make all federal tax deposits. Generally, an EFT is made using EFTPS. If you don't want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. EFTPS is a free service provided by the Department of the Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. To get more information or to enroll in EFTPS, go to EFTPS.gov or call 800-555-4477 or 800-733-4829 (TTY/TDD). Additional information about EFTPS is also available in Pub. 966. If you fail to timely, properly, and fully make your federal tax deposit, you may be subject to a failure-to-deposit penalty. For an EFTPS deposit to be on time, you must submit the deposit by 8 p.m. Eastern time the day before the date the deposit is due. Saturday, Sunday, or legal holiday. Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn't a Saturday, Sunday, or legal holiday. The term "legal holiday" means any legal holiday in the District of Columbia. The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed later. An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Legal holidays. Legal holidays for 2020 are listed below. January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 25—Memorial Day July 3—Independence Day (observed) September 7—Labor Day October 12—Columbus Day November 11—Veterans Day November 26—Thanksgiving Day December 25—Christmas Day Statewide legal holidays. In general, a statewide legal holiday delays a due date for filing a return only if the IRS office where you're required to file is located in that state. For individuals, a statewide legal holiday also delays a due date for filing a return for residents of that state. A statewide legal holiday doesn't delay a due date for making a federal tax deposit. Penalties. Whenever possible, you should take action before the listed due date. If you’re late, you may have to pay a penalty as well as interest on any overdue taxes. Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Use of private delivery services. You can use certain private delivery services (PDSs) designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Go to IRS.gov/PDS for the current list of designated PDSs. For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSstreetAddresses. Select the mailing address listed on the webpage that is in the same state as the address to which you would mail returns filed without a payment, as shown in the instructions for your tax return. The PDS can tell you how to get written proof of the mailing date. PDSs can't deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address. Publication 509 - Main Contents General Tax Calendar This tax calendar has the due dates for 2020 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar , later. Fiscal-year taxpayers. If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar. First Quarter The first quarter of a calendar year is made up of January, February, and March. Second Quarter The second quarter of a calendar year is made up of April, May, and June. Third Quarter The third quarter of a calendar year is made up of July, August, and September. Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes. The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Also see Saturday, Sunday, or legal holiday, earlier. Individuals Form 1040 or Form 1040-SR. This form is due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an extension of time to file Form 1040 or Form 1040–SR. Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Partnerships Form 1065. This form is due on the 15th day of the 3rd month after the end of the partnership's tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) by the 15th day of the 3rd month after the end of the partnership's tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065. Corporations and S Corporations Form 1120 (or Form 7004). This form is due on the 15th day of the 4th month after the end of the corporation’s tax year. However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120. However, corporations with a fiscal tax year ending June 30, or a short tax year treated as if the short year ended June 30, will use Form 7004 to request an automatic 7-month extension of time to file Form 1120. Form 1120-S (or Form 7004). This form is due on the 15th day of the 3rd month after the end of the corporation's tax year. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) by the 15th day of the 3rd month after the end of the corporation's tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120-S. Estimated tax payments. Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Form 2553. This form is used to choose S corporation treatment. It is due no more than 2 months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Principally, it covers the following federal taxes. Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Federal unemployment (FUTA) tax you must pay as an employer. The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Use this calendar with Pub. 15, which gives the deposit rules. Forms you may need. The following is a list and description of the primary employment tax forms you may need. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. This form is due the last day of the first calendar month after the calendar year ends. Use it to report the FUTA tax on wages you paid. Form 941, Employer's QUARTERLY Federal Tax Return. This form is due the last day of the first calendar month after the calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees aren't farm workers or household employees. Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. This form is due the last day of the first calendar month after the calendar year ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Form 944, Employer's ANNUAL Federal Tax Return. This form is due the last day of the first calendar month after the calendar year ends. Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Form 945, Annual Return of Withheld Federal Income Tax. This form is due the last day of the first calendar month after the calendar year ends. Use it to report income tax withheld on all nonpayroll items. A list of nonpayroll items is available in the Instructions for Form 945. Fiscal-year taxpayers. The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. See July 31 , later. For more information on filing these forms, go to IRS.gov/Form5500. Extended due dates. If you timely deposit in full the tax you’re required to report on Form 940, 941, 943, 944, or 945, you may file the return by the 10th day of the 2nd month that follows the end of the return period. If you’re subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. First Quarter The first quarter of a calendar year is made up of January, February, and March. Second Quarter The second quarter is made up of April, May, and June. Third Quarter The third quarter of a calendar year is made up of July, August, and September. Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Use this calendar with Pub. 510. Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. References to Form 2290 also apply to Form 2290(SP). Forms you may need. The following is a list and description of the excise tax forms you may need. Form 11-C, Occupational Tax and Registration Return for Wagering. Use this form to register any wagering activity and to pay an occupational tax on wagering. File Form 11-C if you’re in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. You must file the form before you begin accepting wagers. After that, file the form by July 1 of each year. Also, see Form 730 below. Form 720, Quarterly Federal Excise Tax Return. File this form by the last day of the month following the calendar quarter. Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Form 730, Monthly Tax Return for Wagers. Use this form to pay an excise tax on wagers you accept. File this form for each month by the last day of the following month. Also, see Form 11-C above. Form 2290, Heavy Highway Vehicle Use Tax Return. Use this form to pay the federal use tax on heavy highway vehicles registered in your name. File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. The tax period begins on July 1 and ends the following June 30. You must pay the full year's tax on all vehicles you have in use during the month of July. You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. For more information, see the Instructions for Form 2290. Fiscal-year taxpayers. The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Adjustments for Saturday, Sunday, or legal holidays. Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that isn't a Saturday, Sunday, or legal holiday. For excise taxes, there are two exceptions to this rule. For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that isn't a Saturday, Sunday, or legal holiday. Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. If the due date falls on a Sunday, the deposit is due on the following Monday. For more information, see the Instructions for Form 720. The Excise Tax Calendar has been adjusted for all of these provisions. Regular method taxes. These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. First Quarter The first quarter of a calendar year is made up of January, February, and March. Second Quarter The second quarter of a calendar year is made up of April, May, and June. Third Quarter The third quarter of a calendar year is made up of July, August, and September. Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. How To Get Tax Help If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away. Preparing and filing your tax return. After receiving your wage and earning statements (Form W-2, W-2G, 1099-R, 1099-MISC) from all employers and interest and dividend statements from banks (Forms 1099), you can find free options to prepare and file your return on IRS.gov or in your local community if you qualify. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. You can go to IRS.gov to see your options for preparing and filing your return, which include the following. Free File. Go to IRS.gov/FreeFile to see if you qualify to use brand-name software to prepare and e-file your federal tax return for free. VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 to find the nearest VITA location for free tax return preparation. TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 to find the nearest TCE location for free tax return preparation. Employers can register to use Business Services Online. The SSA offers online service for fast, free, and secure online Form W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Forms W-2, Wage and Tax Statement, and Forms W-2c, Corrected Wage and Tax Statement. Employers can go to SSA.gov/employer for more information. Getting answers to your tax questions. On IRS.gov, get answers to your tax questions anytime, anywhere. Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions. Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records. Go to IRS.gov/Forms to search for our forms, instructions, and publications. You will find details on 2019 tax changes and hundreds of interactive links to help you find answers to your questions. You may also be able to access tax law information in your electronic filing software. Tax reform. Tax reform legislation affects individuals, businesses, and tax-exempt and government entities. Go to IRS.gov/TaxReform for information and updates on how this legislation affects your taxes. IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are paramount. We use these tools to share public information with you. Don’t post your social security number or other confidential information on social media sites. Always protect your identity when using any social networking site. The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL. Youtube.com/irsvideos. Youtube.com/irsvideosmultilingual. Youtube.com/irsvideosASL. Watching IRS videos. The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals. Getting tax information in other languages. For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages. Spanish (IRS.gov/Spanish). Chinese (IRS.gov/Chinese). Korean (IRS.gov/Korean). Russian (IRS.gov/Russian). Vietnamese (IRS.gov/Vietnamese). The IRS Taxpayer Assistance Centers (TACs) provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all of the forms, instructions, and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 and 1040-SR instructions) on mobile devices as an eBook at no charge at IRS.gov/eBooks. Or you can go to IRS.gov/OrderForms to place an order and have them mailed to you within 10 business days. Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account. View the amount you owe, pay online, or set up an online payment agreement. Access your tax records online. Review the past 24 months of your payment history. Go to IRS.gov/SecureAccess to review the required identity authentication process. Using direct deposit. The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. The IRS issues more than 90% of refunds in less than 21 days. Getting a transcript or copy of a return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946. Using online tools to help prepare your return. Go to IRS.gov/Tools for the following. The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the EIC. The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number. The Tax Withholding Estimator (IRS.gov/W4app) makes it easier for everyone to pay the correct amount of tax during the year. The Estimator replaces the Withholding Calculator. The redesigned tool is a convenient, online way to check and tailor your withholding. It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The new and improved features include the following. Easy to understand language; The ability to switch between screens, correct previous entries, and skip screens that don’t apply; Tips and links to help you determine if you qualify for tax credits and deductions; A progress tracker; A self-employment tax feature; and Automatic calculation of taxable social security benefits. The First Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040 or 1040-SR), choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid. Resolving tax-related identity theft issues. The IRS doesn’t initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. Go to IRS.gov/IDProtection for information. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, visit IRS.gov/IdentityTheft to learn what steps you should take. Checking on the status of your refund. Go to IRS.gov/Refunds. The IRS can’t issue refunds before mid-February 2020 for returns that claimed the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these credits. Download the official IRS2Go app to your mobile device to check your refund status. Call the automated refund hotline at 800-829-1954. Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options. IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you. Debit or Credit Card: Choose an approved payment processor to pay online, by phone, and by mobile device. Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax return preparation software or through a tax professional. Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required. Check or Money Order: Mail your payment to the address listed on the notice or instructions. Cash: You may be able to pay your taxes with cash at a participating retail store. Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and cut-off times. What if I can’t pay now? Go to IRS.gov/Payments for more information about your options. Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC. Checking the status of an amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system, and processing it can take up to 16 weeks. Understanding an IRS notice or letter. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.” The Taxpayer Advocate Service (TAS) Is Here To Help You What Is TAS? TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. How Can You Learn About Your Taxpayer Rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. What Can TAS Do For You? TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if: Your problem is causing financial difficulty for you, your family, or your business; You face (or your business is facing) an immediate threat of adverse action; or You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How Can You Reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at 877-777-4778. How Else Does TAS Help Taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov/SAMS. TAS also has a website, Tax Reform Changes, which shows you how the new tax law may change your future tax filings and helps you plan for these changes. The information is categorized by tax topic in the order of the IRS Form 1040 or 1040-SR. Go to TaxChanges.us for more information. TAS for Tax Professionals TAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and ways to let TAS know about systemic problems you’ve seen in your practice. Low Income Taxpayer Clinics (LITCs) LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic near you, visit IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List PDF.