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Department of the TreasuryInternal Revenue Service

Publication 907Cat. No. 15308H

Tax Highlightsfor Persons withDisabilities

For use in preparing

2010 Returns

Get forms and other informationfaster and easier by:Internet www.irs.gov/formspubs

Feb 11, 2011

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IntroductionThis publication gives you a brief introduction to certainparts of the tax law of particular interest to people withdisabilities and those who care for people with disabili-ties. It includes highlights about:

• Income,

• Itemized deductions,

• Tax credits,

• Household employees, and

• Business tax incentives.

You will find most of the information you need tocomplete your tax return in your form instruction booklet.If you need additional information, you may want to ordera free tax publication. You may also want to take advan-tage of the other free tax help services that the IRSprovides.

See How To Get Tax Help, at the end of this publica-tion, for information about getting publications, forms,and free tax services.

Comments and suggestions. We welcome your com-ments about this publication and your suggestions forfuture editions.

You can write to us at the following address:

Internal Revenue ServiceIndividual Forms and Publications BranchSE:W:CAR:MP:T:I1111 Constitution Ave. NW, IR-6526Washington, DC 20224

We respond to many letters by telephone. Therefore,it would be helpful if you would include your daytimephone number, including the area code, in your corre-spondence.

You can email us at *[email protected]. (The asteriskmust be included in the address.) Please put “Publica-tions Comment” on the subject line. You can also send uscomments from www.irs.gov/formspubs/, select “Com-ment on Tax Forms and Publications” under “Informationabout.”

Although we cannot respond individually to eachcomment received, we do appreciate your feedback andwill consider your comments as we revise our tax prod-ucts.

Ordering forms and publications. Visit www.irs.gov/formspubs/ to download forms and publica-tions, call 1-800-829-3676, or write to the address belowand receive a response within 10 days after your requestis received.

Internal Revenue Service1201 N. Mitsubishi MotorwayBloomington, IL 61705-6613

Tax questions. If you have a tax question, check theinformation available on IRS.gov or call 1-800-829-1040.

Page 2 Publication 907 (2010)

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We cannot answer tax questions sent to either of theaddresses on the preceding page.

IncomeAll income is taxable unless it is specifically excluded bylaw. The following discussions highlight some incomeitems (both taxable and nontaxable) that are of particularinterest to people with disabilities and those who care forpeople with disabilities.

Dependent Care BenefitsDependent care benefits include:

1. Amounts your employer paid directly to either youor your care provider for the care of your qualifyingperson(s) while you work,

2. The fair market value of care in a daycare facilityprovided or sponsored by your employer, and

3. Pre-tax contributions you made under a dependentcare flexible spending arrangement.

Exclusion or deduction. If your employer providesdependent care benefits under a qualified plan, you maybe able to exclude these benefits from your income. Youremployer can tell you whether your benefit plan qualifies.To claim the exclusion, you must complete Part III ofForm 2441, Child and Dependent Care Expenses. Youcannot use Form 1040EZ.

If you are self-employed and receive benefits from aqualified dependent care benefit plan, you are treated asboth employer and employee. Therefore, you would notget an exclusion from wages. Instead, you would get adeduction for the dependent care benefits. To claim thededuction, you must use Form 2441.

The amount you can exclude or deduct is limited tothe smallest of:

1. The total amount of dependent care benefits youreceived during the year,

2. The total amount of qualified expenses you in-curred during the year,

3. Your earned income,

4. Your spouse’s earned income, or

5. $5,000 ($2,500 if married filing separately).

Statement for employee. Your employer must giveyou a Form W-2 (or similar statement), showing in box 10the total amount of dependent care benefits provided toyou during the year under a qualified plan. Your em-ployer will also include any dependent care benefits over$5,000 in your wages shown on your Form W-2 in box 1.

Publication 907 (2010) Page 3



Qualifying person(s). A qualifying person is:

• A qualifying child who is under age 13 whom youcan claim as a dependent. If the child turned 13during the year, the child is a qualifying person forthe part of the year he or she was under age 13.

• Your disabled spouse who is not physically ormentally able to care for himself or herself.

• Any disabled person who was not physically ormentally able to care for himself or herself whomyou can claim as a dependent (or could claim as adependent except that the person had gross in-come of $3,650 or more or filed a joint return).

• Any disabled person who was not physically ormentally able to care for himself or herself whomyou could claim as a dependent except that you (oryour spouse if filing jointly) could be claimed as adependent on another taxpayer’s 2010 return.

For information about excluding benefits on Form1040, Form 1040NR, or Form 1040A, see Form 2441and its instructions.

Social Security and Railroad RetirementBenefitsIf you received social security or equivalent tier 1 railroadretirement benefits during the year, part of the amountyou received may be taxable.

Are any of your benefits taxable? If the only incomeyou received during the year was your social security orequivalent tier 1 railroad retirement benefits, your bene-fits generally are not taxable and you probably do nothave to file a return.

If you received income during the year in addition tosocial security or equivalent tier 1 railroad retirementbenefits, part of your benefits may be taxable if all of yourother income, including tax-exempt interest, plus half ofyour benefits are more than:

• $25,000 if you are single, head of household, orqualifying widow(er),

• $25,000 if you are married filing separately andlived apart from your spouse for all of 2010,

• $32,000 if you are married filing jointly, or

• $-0- if you are married filing separately and livedwith your spouse at any time during 2010.

For more information, see the instructions for Form1040, lines 20a and 20b, or Form 1040A, lines 14a and14b. Publication 915, Social Security and EquivalentRailroad Retirement Benefits, contains more detailedinformation.

Supplemental security income (SSI) payments. So-cial security benefits do not include SSI payments, whichare not taxable. Do not include these payments in yourincome.




Disability PensionsIf you retired on disability, you must include in incomeany disability pension you receive under a plan that ispaid for by your employer. You must report your taxabledisability payments as wages on line 7 of Form 1040 orForm 1040A until you reach minimum retirement age.Minimum retirement age generally is the age at whichyou can first receive a pension or annuity if you are notdisabled.

You may be entitled to a tax credit if you werepermanently and totally disabled when you re-tired. For information on this credit, see Publica-

TIP

tion 524, Credit for the Elderly or the Disabled.Beginning on the day after you reach minimum retire-

ment age, payments you receive are taxable as a pen-sion or annuity. Report the payments on lines 16a and16b of Form 1040 or on lines 12a and 12b of Form1040A. For more information on pensions and annuities,see Publication 575, Pension and Annuity Income.

Retirement and profit-sharing plans. If you receivepayments from a retirement or profit-sharing plan thatdoes not provide for disability retirement, do not treat thepayments as a disability pension. The payments must bereported as a pension or annuity.

Accrued leave payment. If you retire on disability, anylump-sum payment you receive for accrued annual leaveis a salary payment. The payment is not a disabilitypayment. Include it in your income in the tax year youreceive it.

See Publication 525, Taxable and Nontaxable In-come, for more information.

Military and Government DisabilityPensionsGenerally, you must report disability pensions as income,but do not include certain military and government disa-bility pensions. For information about military and gov-ernment disability pensions, see Publication 525.

VA disability benefits. Do not include disability bene-fits you receive from the Department of Veterans Affairs(VA) in your gross income. If you are a military retiree anddo not receive your disability benefits from the VA, seePublication 525 for more information.

Do not include in your income any veterans’ benefitspaid under any law, regulation, or administrative practiceadministered by the VA. These include:

• Education, training, and subsistence allowances,

• Disability compensation and pension payments fordisabilities paid either to veterans or their families,

• Grants for homes designed for wheelchair living,

• Grants for motor vehicles for veterans who losttheir sight or the use of their limbs,




• Veterans’ insurance proceeds and dividends paideither to veterans or their beneficiaries, includingthe proceeds of a veteran’s endowment policy paidbefore death,

• Interest on insurance dividends left on deposit withthe VA,

• Benefits under a dependent-care assistance pro-gram,

• The death gratuity paid to a survivor of a memberof the Armed Forces who died after September 10,2001, or

• VA payments to hospital patients and resident vet-erans for their services under the VA’s therapeuticor rehabilitative programs.

Other PaymentsYou may receive other payments that are related to yourdisability. The following payments are not taxable.

• Benefit payments from a public welfare fund, suchas payments due to blindness.

• Workers’ compensation for an occupational sick-ness or injury if paid under a workers’ compensa-tion act or similar law.

• Compensatory (but not punitive) damages forphysical injury or physical sickness.

• Disability benefits under a “no-fault” car insurancepolicy for loss of income or earning capacity as aresult of injuries.

• Compensation for permanent loss or loss of use ofa part or function of your body, or for your perma-nent disfigurement.

Long-Term Care InsuranceLong-term care insurance contracts generally are treatedas accident and health insurance contracts. Amountsyou receive from them (other than policyholder dividendsor premium refunds) generally are excludable from in-come as amounts received for personal injury or sick-ness. More detailed information can be found inPublication 525.

Accelerated Death BenefitsYou can exclude from income accelerated death benefitsyou receive on the life of an insured individual if certainrequirements are met. Accelerated death benefits areamounts received under a life insurance contract beforethe death of the insured. These benefits also includeamounts received on the sale or assignment of the con-tract to a viatical settlement provider. This exclusionapplies only if the insured was a terminally ill individual ora chronically ill individual. For more information, seePublication 525.




Itemized DeductionsIf you file Form 1040, you generally can either claim thestandard deduction or itemize your deductions. You mustuse Schedule A (Form 1040) to itemize your deductions.See your form instructions for information on the stan-dard deduction and the deductions you can itemize. Thefollowing discussions highlight some itemized deduc-tions that are of particular interest to persons with disabil-ities.

Medical ExpensesWhen figuring your deduction for medical expenses, youcan generally include medical and dental expenses youpay for yourself, your spouse, and your dependents.

Medical expenses are the cost of diagnosis, cure,mitigation, treatment, or prevention of disease and thecosts for treatments affecting any part or function of thebody. They include the costs of equipment, supplies,diagnostic devices, and transportation for needed medi-cal care and payments for medical insurance.

You can deduct only the amount of your medical anddental expenses that is more than 7.5% of your adjustedgross income shown on Form 1040, line 38.

The following list highlights some of the medical ex-penses you can include in figuring your medical expensededuction. For more detailed information, see Publica-tion 502, Medical and Dental Expenses (Including theHealth Coverage Tax Credit).

• Artificial limbs, contact lenses, eyeglasses, andhearing aids.

• The part of the cost of Braille books andmagazines that is more than the price of regularprinted editions.

• Cost and repair of special telephone equipment forhearing-impaired persons.

• Cost and maintenance of a wheelchair or athree-wheel motor vehicle commercially known asan “autoette.”

• Cost and care of a guide dog or other animal aid-ing a person with a physical disability.

• Costs for a school that furnishes special educationif a principal reason for using the school is itsresources for relieving a mental or physical disabil-ity. This includes the cost of teaching Braille and lipreading and the cost of remedial language trainingto correct a condition caused by a birth defect.

• Premiums for qualified long-term care insurance,up to certain amounts.

• Improvements to a home that do not increase itsvalue if the main purpose is medical care. An ex-ample is constructing entrance or exit ramps.




Improvements that increase a home’s value, ifthe main purpose is medical care, may be partlyincluded as a medical expense. See Publication

TIP

502 for more information.

Impairment-Related Work ExpensesIf you are disabled, you can take a business deduction forexpenses that are necessary for you to be able to work. Ifyou take a business deduction for these impair-ment-related work expenses, they are not subject to the7.5% limit that applies to medical expenses.

You are disabled if you have:

• A physical or mental disability (for example, blind-ness or deafness) that functionally limits your beingemployed, or

• A physical or mental impairment (including, but notlimited to, a sight or hearing impairment) that sub-stantially limits one or more of your major life activi-ties, such as performing manual tasks, walking,speaking, breathing, learning, or working.

Impairment-related expenses defined. Impair-ment-related expenses are those ordinary and neces-sary business expenses that are:

• Necessary for you to do your work satisfactorily,

• For goods and services not required or used, otherthan incidentally, in your personal activities, and

• Not specifically covered under other income taxlaws.

Publication 502 contains more detailed information.

Tax CreditsThis discussion highlights three tax credits that may be ofinterest to people with disabilities and those who care forpeople with disabilities.

Child and Dependent Care CreditIf you pay someone to care for either your dependentunder age 13 or your spouse or dependent who is notable to care for himself or herself, you may be able to geta credit of up to 35% of your expenses. To qualify, youmust pay these expenses so you can work or look forwork. The care must be provided for:

1. Your qualifying child who is your dependent andwho was under age 13 when the care was pro-vided,

2. Your spouse who was not physically or mentallyable to care for himself or herself and lived with youfor more than half the year, or

3. A person who was not physically or mentally ableto care for himself or herself, lived with you formore than half the year, and either:




a. Was your dependent, or

b. Would have been your dependent except that:

i. He or she received gross income of $3,650or more,

ii. He or she filed a joint return, or

iii. You, or your spouse if filing jointly, could beclaimed as a dependent on someone else’s2010 return.

You can claim the credit on Form 1040 or 1040A. Youcannot claim the credit on Form 1040EZ or Form1040NR-EZ. You figure the credit on Form 2441.

For more information, see the instructions for Form1040, line 48, or Form 1040A, line 29. Publication 503,Child and Dependent Care Expenses, contains moredetailed information.

Credit for the Elderly or the DisabledYou may be able to claim this credit if you are a citizen ora resident alien and either of the following apply.

1. You were 65 or older at the end of 2010,

2. You were under 65 at the end of 2010, and retiredon permanent or total disability.

You can claim the credit on Form 1040 or 1040A. Youfigure the credit on Schedule R.

For more information, see the instructions for Form1040, line 53, or Form 1040A, line 30. Publication 524,Credit for the Elderly or the Disabled, contains moredetailed information.

Earned Income CreditThis credit is based on the amount of your earned in-come. You can get the credit if your adjusted grossincome for 2010 is less than:

• $13,460 ($18,470 for married filing jointly) if you donot have a qualifying child,

• $35,535 ($40,545 for married filing jointly) if youhave one qualifying child,

• $40,363 ($45,373 for married filing jointly) if youhave two qualifying children, or

• $43,352 ($48,362 for married filing jointly) if youhave three or more qualifying children.

To figure the credit, use the worksheet in the instruc-tions for Form 1040, 1040A, or 1040EZ. If you have aqualifying child, also complete Schedule EIC, EarnedIncome Credit, and attach it to your Form 1040 or 1040A.You cannot use Form 1040EZ if you have a qualifyingchild.




Qualifying child. To be a qualifying child, your childmust be younger than you (or your spouse if marriedfiling jointly) and under age 19 or a full-time student underage 24 at the end of 2010, or permanently and totallydisabled at any time during 2010, regardless of age.

Earned income. If you are retired on disability, benefitsyou receive under your employer’s disability retirementplan are considered earned income until you reach mini-mum retirement age. However, payments you receivedfrom a disability insurance policy that you paid the premi-ums for are not earned income.

More information. For more information, including allthe requirements to claim the earned income credit, seethe instructions for Form 1040, line 64a; Form 1040A,line 41a; or Form 1040EZ, line 9a. Publication 596,Earned Income Credit (EIC), contains more detailed in-formation.

Household EmployersIf you pay someone to work in your home, such as ababysitter or housekeeper, you may be a householdemployer who has to pay employment taxes.

A person you hire through an agency is not youremployee if the agency controls what work is done andhow it is done. This control could include setting the fee,requiring regular reports, and providing rules of conductand appearance. In this case you do not have to payemployment taxes on the amount you pay. But if youcontrol what work is done and how it is done, the workeris your employee. If you possess the right to discharge aworker, that worker is generally considered to be youremployee. If a worker is your employee, it does notmatter that you hired the worker through an agency orfrom a list provided by an agency.

To find out if you have to pay employment taxes, seePublication 926, Household Employer’s Tax Guide ForWages Paid in 2010.

Business Tax IncentivesIf you own or operate a business, or you are looking forwork, you should be aware of the following tax incentivesfor businesses to help persons with disabilities.

• Deduction for costs of removing barriers to thedisabled and the elderly—This is a deduction abusiness can take for making a facility or publictransportation vehicle more accessible to and usa-ble by persons who are disabled or elderly. Formore information, see chapter 7 of Publication 535,Business Expenses.

• Disabled access credit—This is a nonrefundabletax credit for an eligible small business that pays orincurs expenses to provide access to persons withdisabilities. The expenses must be to enable the




eligible small business to comply with the Ameri-cans With Disabilities Act of 1990. See Form 8826,Disabled Access Credit, for more information.

• Work opportunity credit—This credit providesbusinesses with an incentive to hire individualsfrom targeted groups that have a particularly highunemployment rate or other special employmentneeds. One targeted group consists of vocationalrehabilitation referrals. These are individuals whohave a physical or mental disability that results in asubstantial handicap to employment. See Form5884, Work Opportunity Credit.

How To Get Tax HelpYou can get help with unresolved tax issues, order freepublications and forms, ask tax questions, and get infor-mation from the IRS in several ways. By selecting themethod that is best for you, you will have quick and easyaccess to tax help.

Contacting your Taxpayer Advocate. The TaxpayerAdvocate Service (TAS) is an independent organizationwithin the IRS. We help taxpayers who are experiencingeconomic harm, such as not being able to provide neces-sities like housing, transportation, or food; taxpayers whoare seeking help in resolving tax problems with the IRS;and those who believe that an IRS system or procedureis not working as it should. Here are seven things everytaxpayer should know about TAS:

• The Taxpayer Advocate Service is your voice atthe IRS.

• Our service is free, confidential, and tailored tomeet your needs.

• You may be eligible for our help if you have tried toresolve your tax problem through normal IRS chan-nels and have gotten nowhere, or you believe anIRS procedure just isn’t working as it should.

• We help taxpayers whose problems are causingfinancial difficulty or significant cost, including thecost of professional representation. This includesbusinesses as well as individuals.

• Our employees know the IRS and how to navigateit. If you qualify for our help, we’ll assign your caseto an advocate who will listen to your problem, helpyou understand what needs to be done to resolveit, and stay with you every step of the way untilyour problem is resolved.

• We have at least one local taxpayer advocate inevery state, the District of Columbia, and PuertoRico. You can call your local advocate, whosenumber is in your phone book, in Pub. 1546, Tax-payer Advocate Service—Your Voice at the IRS,and on our website at www.irs.gov/advocate. Youcan also call our toll-free line at 1-877-777-4778 orTTY/TDD 1-800-829-4059.


http://www.irs.gov/advocate/



• You can learn about your rights and responsibilitiesas a taxpayer by visiting our online tax toolkit atwww.taxtoolkit.irs.gov. You can get updates on hottax topics by visiting our YouTube channel at www.youtube.com/tasnta and our Facebook page atwww.facebook.com/YourVoiceAtIRS, or by follow-ing our tweets at www.twitter.com/YourVoiceAtIRS.

Low Income Taxpayer Clinics (LITCs). The LowIncome Taxpayer Clinic program serves individuals whohave a problem with the IRS and whose income is belowa certain level. LITCs are independent from the IRS.Most LITCs can provide representation before the IRS orin court on audits, tax collection disputes, and otherissues for free or a small fee. If an individual’s nativelanguage is not English, some clinics can provide multil-ingual information about taxpayer rights and responsibili-ties. For more information, see Publication 4134, LowIncome Taxpayer Clinic List. This publication is availablea t IRS.gov , by ca l l i ng 1 -800-TAX-FORM(1-800-829-3676), or at your local IRS office.

Free tax services. Publication 910, IRS Guide to FreeTax Services, is your guide to IRS services and re-sources. Learn about free tax information from the IRS,including publications, services, and education and as-sistance programs. The publication also has an index ofover 100 TeleTax topics (recorded tax information) youcan listen to on the telephone. The majority of the infor-mation and services listed in this publication are avail-able to you free of charge. If there is a fee associated witha resource or service, it is listed in the publication.

Accessible versions of IRS published products areavailable on request in a variety of alternative formats forpeople with disabilities.

Free help with your return. Free help in preparingyour return is available nationwide from IRS-trained vol-unteers. The Volunteer Income Tax Assistance (VITA)program is designed to help low-income taxpayers andthe Tax Counseling for the Elderly (TCE) program isdesigned to assist taxpayers age 60 and older with theirtax returns. Many VITA sites offer free electronic filingand all volunteers will let you know about credits anddeductions you may be entitled to claim. To find thenearest VITA or TCE site, call 1-800-829-1040.

As part of the TCE program, AARP offers theTax-Aide counseling program. To find the nearest AARPTax-Aide site, call 1-888-227-7669 or visit AARP’s web-site at www.aarp.org/money/taxaide.

For more information on these programs, go toIRS.gov and enter keyword “VITA” in the upperright-hand corner.


http://www.taxtoolkit.irs.gov/

www.youtube.com/tasnta

www.youtube.com/tasnta

http://www.facebook.com/YourVoiceAtIRS

http://twitter.com/YourVoiceAtIRS

http://www.aarp.org/money/taxaide



Internet. You can access the IRS website atIRS.gov 24 hours a day, 7 days a week to:

• E-file your return. Find out about commercial taxpreparation and e-file services available free to eli-gible taxpayers.

• Check the status of your 2010 refund. Go toIRS.gov and click on Where’s My Refund. Wait atleast 72 hours after the IRS acknowledges receiptof your e-filed return, or 3 to 4 weeks after mailinga paper return. If you filed Form 8379 with yourreturn, wait 14 weeks (11 weeks if you filed elec-tronically). Have your 2010 tax return available soyou can provide your social security number, yourfiling status, and the exact whole dollar amount ofyour refund.

• Download forms, including talking tax forms, in-structions, and publications.

• Order IRS products online.

• Research your tax questions online.

• Search publications online by topic or keyword.

• Use the online Internal Revenue Code, regulations,or other official guidance.

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

• Figure your withholding allowances using the with-holding calculator online at www.irs.gov/individu-als.

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

• Sign up to receive local and national tax news byemail.

• Get information on starting and operating a smallbusiness.

Phone. Many services are available by phone.

• Ordering forms, instructions, and publications. Call1-800-TAX-FORM (1-800-829-3676) to order cur-rent-year forms, instructions, and publications, andprior-year forms and instructions. You should re-ceive your order within 10 days.

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

• Solving problems. You can get face-to-face helpsolving tax problems every business day in IRSTaxpayer Assistance Centers. An employee canexplain IRS letters, request adjustments to youraccount, or help you set up a payment plan. Call


http://www.irs.gov/individuals/index.html

http://www.irs.gov/individuals/index.html



your local Taxpayer Assistance Center for an ap-pointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book underUnited States Government, Internal Revenue Serv-ice.

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

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

• Refund information. To check the status of your2010 refund, call 1-800-829-1954 or1-800-829-4477 (automated refund information 24hours a day, 7 days a week). Wait at least 72hours after the IRS acknowledges receipt of youre-filed return, or 3 to 4 weeks after mailing a paperreturn. If you filed Form 8379 with your return, wait14 weeks (11 weeks if you filed electronically).Have your 2010 tax return available so you canprovide your social security number, your filing sta-tus, and the exact whole dollar amount of yourrefund. If you check the status of your refund andare not given the date it will be issued, please waituntil the next week before checking back.

• Other refund information. To check the status of aprior-year refund or amended return refund, call1-800-829-1040.

Evaluating the quality of our telephone services.To ensure IRS representatives give accurate, courteous,and professional answers, we use several methods toevaluate the quality of our telephone services. Onemethod is for a second IRS representative to listen in onor record random telephone calls. Another is to ask somecallers to complete a short survey at the end of the call.

Walk-in. Many products and services are avail-able 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 andcounty government offices, credit unions, and of-fice supply stores have a collection of productsavailable to print from a CD or photocopy fromreproducible proofs. Also, some IRS offices andlibraries have the Internal Revenue Code, regula-tions, Internal Revenue Bulletins, and CumulativeBulletins available for research purposes.

• Services. You can walk in to your local TaxpayerAssistance Center every business day for per-sonal, face-to-face tax help. An employee can ex-plain IRS letters, request adjustments to your taxaccount, or help you set up a payment plan. If youneed to resolve a tax problem, have questionsabout how the tax law applies to your individual tax


http://www.irs.gov/localcontacts/index.html




return, or you are more comfortable talking withsomeone in person, visit your local Taxpayer As-sistance Center where you can spread out yourrecords and talk with an IRS representativeface-to-face. No appointment is necessary—justwalk in. If you prefer, you can call your local Centerand leave a message requesting an appointmentto resolve a tax account issue. A representative willcall you back within 2 business days to schedulean in-person appointment at your convenience. Ifyou have an ongoing, complex tax account prob-lem or a special need, such as a disability, anappointment can be requested. All other issues willbe handled without an appointment. To find thenumber of your local office, go to www.irs.gov/localcontacts or look in the phonebook under United States Government, InternalRevenue Service.

Mail. You can send your order for forms, in-structions, and publications to the address be-low. You should receive a response within 10

days after your request is received.

Internal Revenue Service1201 N. Mitsubishi MotorwayBloomington, IL 61705-6613

DVD for tax products. You can order Publica-tion 1796, IRS Tax Products DVD, and obtain:

• Current-year forms, instructions, and publications.

• Prior-year forms, instructions, and publications.

• Tax Map: an electronic research tool and findingaid.

• Tax law frequently asked questions.

• Tax Topics from the IRS telephone response sys-tem.

• Internal Revenue Code—Title 26 of the U.S.Code.

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

• Internal Revenue Bulletins.

• Toll-free and email technical support.

• Two releases during the year.– The first release will ship the beginning of Janu-ary 2011.– The final release will ship the beginning ofMarch 2011.

Purchase the DVD from National Technical Informa-tion Service (NTIS) at www.irs.gov/cdorders for $30 (nohandling fee) or call 1-877-233-6767 toll free to buy theDVD for $30 (plus a $6 handling fee).



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