Tax Season Survival Guide: Getting the Most from the IRS

Maybe your problem is that you don't know what form to file. Come to think of it, did you even get a tax package this year? Why aren't there any forms at the post office? Your W-2 or 1099 form might not have come yet, and there's no way of getting a hold of your boss, so how can you report your income to the IRS? Maybe your snake of an ex-spouse claimed the children on his tax return, and you have custody - now you can't claim them on your return. Who exactly do you call when you have these sorts of problems and questions regarding your taxes this season?

There's so many numbers to tons of different IRS departments, and all those automated computer prompts and hold time can steal precious time and provoke frustrations. As a taxpayer and a sometimes telephone agent, I'd like to share some hints that may help find the solution to your tax-related inquiries a little less painful.

Why Haven't My Forms Been Mailed To Me?

For Individual Income Tax Returns, (1040, 1040 EZ, and 1040 A)

During the 2007 tax season, there are four reasons why you may not have received your tax return forms for your personal federal taxes:

1. You Moved During 2007

If you moved after filing your return for the 2006 tax year, the IRS strongly recommends that you file a Change of Address Form, form 8822, in addition to changing your address with the post office. Of course, changing your address with the post office is a matter of either filing out a change of address card at your local branch or filing a change of address from online at www.usps.com. The post office may choose to file form 8822 in your behalf, but it's still a good idea to fill one out on your own. To do so, you may download a form off of the IRS website (at www.irs.gov, instructions on how to find these forms are found further, so please read on), or you may order from the IRS Forms and Publications Department by calling 1-800-TAX-FORMS (1-800-829-3676). You may also call that number or use the website to find the Taxpayer Assistance Center nearest you. Form 8822 is stocked at these centers on a mandatory basis at this time. Of course, after changing your address, you will need to go about a different method for obtaining your tax forms. Read on for five methods for obtaining your tax forms.

2. You Filed Using E-File or Free-File Last Year

Individuals filing electronically will never receive tax books automatically. The IRS tries to keep costs low by avoiding unnecessary printing and postage costs, so it tries to find ways to cut corners on those auto-mailings. You may download or order your tax forms off of the IRS website (www.irs.gov-quicklinks can be found in the left hand margin to get you started), pick them up at a post office or other place that distributes them to the public, pick them up at your local IRS Taxpayer Assistance Center (locate yours at http://www.irs.gov/localcontacts/index.html or call 1-800-TAX-FORMS and ask where your local office is - remember, that's the number for ordering tax products, so the agent will greet you by asking "May I have your forms order, please?"), and of course, you can always order the forms by calling that number as well.

3. You Used a Tax-Preparer, Such as H&R Block or a Private tax Professional

You will not automatically receive forms if a tax pro's ID numbers are present on last year's return. See number 2 for the five different ways to obtain your forms.

4. Congress Had Changed Some Tax Laws

Some last minute changes were made in tax law for 2007, and the IRS had to honor those changes on our tax forms. The tax packages were mailed from the fulfillment centers between January 15^th, 2008 and January 31^st 2008. Because taxpayers, particularly older, retired taxpayers, were concerned that they had not received their tax package "at its usual time - towards the end of December," the IRS received a number of calls requesting a second package order be sent out, just to ensure that forms are received. This caused a few of the packages to go on backorder, particularly the package 1040-4 for retired persons and, most recently, the package 1040-5 for the self-employed taxpayer. There is a chance your package will arrive in plenty of time for you to file, but you might chose to obtain your forms by other means, such as the five methods for obtaining forms I've explained in section 2, above.

You might not find your forms at the post office, bank, library or supermarket. It's actually up to those public places to decide if they want to order forms for public use and what forms they want to supply the public. They actually order these forms from a bulk distribution center called a TFOP. The IRS does not determine what forms you will find distributed locally, but it does determine which forms are on the mandatory stocking lists at your local Taxpayer Assistance Center. Those forms not on the mandatory stocking list are stocked only if your local TAC wants to stock them. Call 1-800-TAX-FORMS to ask for the address, telephone number, and hours of operation for the TAC center nearest you.

Important Note About Ordering Tax Packages

You can order one of 12 different individual tax packages, or you can order the forms and instructions that you need separately. If you chose to order a tax package, the most important detail that taxpayers usually don't understand is this: there are ten different packages that use the 1040 long form - there is not a "regular" tax package that "everyone uses" and there is not a package that "contains everything."The agent cannot simply order the "book I get every year," either. They don't have access to your tax account from that department, so they can't just look up your name or social security number and see what forms you filed last year. Saying, "I want the book I get every year" means nothing to them. Again, the IRS is trying to keep costs of printing and mailing forms down, and this is how they are able to keep distribution of the needed forms free for us, therefore, they have created 10 different tax packages, each tailored down to each filer's specific need. If you happen to have last year's book, look on the back cover or somewhere towards the back of the book. If you indeed received a tax package and not separate tax forms and instructions, you will find the words "Package 1040 - (a number)" That number can be a number 1 through 10, it can be an A-1 or an EZ -- that is the name of your complete package. It determines what general type of filer you are. If you don't have the book from last year, that's fine. If you call 1-800-TAX-FORM and tell the agent that you'd like to order a tax package, but don't know which package you need, the agent will ask you a series of 3-5 yes or no questions that will help him determine which package you need. Please allow the agent to ask you the questions, as that is the only way he is authorized to determine which package is best for you. Do not say, "Well . . .I get the Itemized Deductions . . .and the capitol gains. . .and a self employment tax. . . .And an alternative minimum tax," and just continue to list all of your forms, because the agent will simply tell you that they must ask you those questions anyway. They must do it for quality assurance.

Also, understand that any forms that you order from the IRS, rather than receiving automatically in the mail, will not include a pre-printed label with your name and address, and it will not include any envelopes. The IRS cannot order envelopes for you. You must print your name and address directly onto the form and use your own envelope. The address for where to file the form can be found in the form instructions or on the IRS website under "Where to File?"

If you know the forms you need and don't feel the need to answer the package questions, that's ok. Just tell the agent that you'd like to order a 1040 and list your schedules. Give the agent a moment between each form you are ordering to repeat each product name, revision year, and quantity back to you as they are ordered. The computer system that orders the forms only allows the agent to enter in each product one at a time - they cannot just simply type in a long list. Also, if there are instructions that correspond to your form, one set of instructions will be included per product type. For example, if you want one 1040 schedule D forms, titled "Capitol Gains and Losses," you will automatically receive one set of instructions and two forms. You do not need to order the instructions from the agent, nor can the agent exclude the instructions from your order. The agent cannot order less than two forms, so if you ask for one form, you will receive two.

If you do not know what forms you need because you never filed income tax before or you simply forgot the names of the forms you use, please call the Individual Customer Service Department at 1-800-TAX-1040. Yes, this is a computerized line, but only at the beginning. If you follow the prompts carefully and listen to all of the options completely, you will eventually reach an agent. Your best bet is to chose the option "Tax Questions" and work from there. Do not hang up until your question has been answered. This is the only number that will give you answers to your specific account questions, and this is the only number that will get you to someone who is trained in tax advice. No one else is authorized from the IRS to take your social security number, date of birth, or tell you which form you need other than the agents at this call center, and they are the only telephone agents who have access to your account information. There is another number similar to this one for business filers that will be mentioned later.

There are also hands on help available outside the IRS for those in need. Low and moderate-income workers and veterans can also receive face-to-face free tax help through the Volunteer Income Tax Assistance (VITA) program. To find the VITA site in your area, you can call 1-800-906-9887. Also, for older Americans in need of hands on tax help, there's the TCE Program for the Elderly. At about 7,000 different sites nationwide, the TCE Program helps taxpayers ages 60 and over with their taxes. To locate the site nearest you, call 1-888-227-7669.

For Individuals Who Have Not Received A W-2 or a Certain 1099 Form From Their Employer

If you had not received your W-2 or 1099 form by January 31^st, you should have contacted your employer to find out if it's on its way. If you have no way of getting a hold of your employer, your employer refuses to send your forms, or any other reason that you cannot get in contact with him, you now have a new option of obtaining this information.

Since February 15, 2008, The IRS Customer Service Department for individual taxpayers now has updated information from your 2007 income. If your employer reported your wages, you will be able to obtain your W-2 and your 1099 forms by calling 1-800-TAX-1040 between 7:00am and 10:00pm, Monday through Friday, in your local time zone (Alaska and Hawaii follow Pacific time). If your employer has not filed taxes, and you no longer work with him, you might want to report him to the IRS. To do so, find the section below on "Criminal Fraud and IRS Scam Cases."

For Individuals Who File 1040 Estimated Tax Vouchers

The IRS was unable to finish printing the 1040 ES forms until around February 2, 2008, and they are possibly still mailing those forms out to taxpayers. These forms are your pre-printed vouchers that include information on them such as your name and social security number for each month. If you are concerned that you haven't received the forms, you may go ahead and order them by calling 1-800-TAX-FORM, but the forms you order from them will not be pre-printed, and you will receive two sets of each voucher with one instruction, unless you request more copies. There is still a good chance that you will receive your pre-printed vouchers, but just to be on the safe side, you can go ahead and order the blank estimated tax vouchers from the IRS so you are sure you will have them. You will receive these blank copies within 10 business days of the day you placed your order, and you can fill in all of the information by hand.

A Quick Note about Tele-File

Telephone filing of your income tax return has been discontinued since August 15, 2005. You will not be able to file your taxes over the telephone at this time. Please file electronically, by mail, or by hire of a professional tax-preparer.

For Individuals Who Used to File the Same Form Every Year, But Used a Different Form Last Year. . .

. . .and received the form that you used the year before, you made a simple mistake. For example, say you always had to fill out a 1040 A form for the past five years, and last year your situation had changed, and you needed to fill out a 1040 form. In the mail, you discover that the IRS had sent you a 1040 A form. You filed a 1040 last year, so shouldn't have the IRS sent you a 1040 form automatically? Well, yes, they should have, but you made a common mistake that taxpayers make when changing forms. When receiving forms automatically in the mail, and then using a new form that you plan to use from this day forward, never use the mailing label that you receive with your automatic mailing.

Let's go back to our 1040 and 1040 A example. Say you decide that you always receive a 1040 A in the mail, but from this year forward, you want to use a 1040. Don't take the mailing label off of your 1040 A form and place it on your new 1040 tax return. You will receive a 1040 A next year. Instead, print your name, address, and social security number by hand onto your form. A misconception that many taxpayers make is often they believe that the mailing label will make their tax forms process faster. This is not true. The only advantage of the mailing label is that the scannable barcode does make your social security information more secure from third party sources. The chances of a third party source getting a hold of your information is very, very slim, though, so honestly there's nothing at all really to worry about when it comes to that mailing label. Just remember - if you want a different form to come than usual next year, don't use your pre-printed mailing label. It's as simple as that.

For Employers and Businesses Who Haven't Received Complete W-2 Packages, 1099 Packages, 990 Packages, 940 Packages, and Circular E

These products must be ordered for free of charge from calling 1-800-TAX-FORM every year or purchased at an office supply store. None of these products, with the exception of circular e, are on the mandatory stocking list at your local taxpayer assistance center, so call your local office to check and see if they are available before making the trip out there.

The IRS stopped sending all of these forms out because all businesses situations change over time, for the most part, and the IRS is trying to cut down on costs of postage and unnecessary printing of forms and publications. Remember to check which 1099 product you need before ordering, as there are 14 different 1099 products (1099 MISC, 1099 B, 1099 C, 1099 CAP, 1099 DIV, 1099 G, 1099 H, 1099 INT, 1099 LTC, 1099 OID, 1099 PATR, 1099 Q, 1099 R, 1099 S, and 1099 SA), and the clerks on the ordering hotline are not trained in tax advice, so they will not be able to tell you which form you need. If you don't know which form that you need, please call 1-800-TAX-4933 for an IRS Business Customer Service representative to assist you. Their office hours are Monday through Friday 7:30am to 10:30pm, in your local time zone (Alaska and Hawaii, follow Pacific time).

For those forms that are multi-part, carbon-based, non-continuous feed forms, such as the W-2 and 1099 products, the IRS does not want you to print these forms off of the internet. Those copies found on the IRS website are read-only example copies of the red-ink top copies that are mailed to the Social Security Administration.

The due dates for these products also differ for all businesses depending on their situation. For any questions regarding due dates or general 1099 or W-2 questions, please call the Enterprise Computing Center - Martinsburg staff at 1-866-455-7438, as they can answer all basic and complex 1099 and W-2 questions. Their office hours are, year round, Monday through Friday from 8:30 am to 4:30pm EST.

The circular E is found in the Publication 15 Tax Guide for Businesses 2008 Revision, and can be obtained by printing off of the IRS website, ordering from the IRS website, ordering from 1-800-TAX-FORM, or can be found at your local Taxpayer Assistance Center.

Form 8109, Pre-Printed Deposit Coupons, or Form 8109 B, Blank Deposit Coupons

To order your yellow deposit coupon book to take your payments to the bank, you must call 1-800-TAX-4933 to place your order. The IRS would prefer if you would start using the electronic deposit option. To find out more information or enroll in this option, you can visit www.EFTPS.gov or call 1-800-555-4477. You cannot order these books by calling 1-800-TAX-FORM. If you happen to place your order with one of those clerks, you will not receive your coupon book.

The Form 990N - Why You Won't Receive This Form Right Now

This is a brand new procedure for tax-exempt organizations that want to file electronically. For specific information about the new annual electronic notice, go to www.irs.gov/eo and click on "New Annual Electronic Filing Requirement for Small Tax-Exempt Organizations." There is no forms or paper literature on this topic at this time, so do not call the IRS looking for any additional information.

The Economic Stimulus Act of 2008 (AKA, That Tax Rebate Everyone's Talking About)

The President signed the Economic Stimulus Act of 2008, which will provide stimulus payments, or tax rebates, to eligible taxpayers. Generally those who are eligible had a total income in 2007 that exceeded the amount of $3,000. The Department of the Treasury will begin sending notices with general information to individuals in May 2008. The stimulus payments will go out through the late spring and summer of 2008.

The vast majority of Americans who qualify for an economic stimulus payment (rebate) will file their 2007 individual income tax return to receive their payment this year. No further action is required. The IRS will determine eligibility, figure the amount and issue the payment automatically. You can determine whether or not you are eligible by calling 1-800-TAX-1040. Do not follow the prompt at the beginning of the recording about Tax Stimulus unless you want some more detailed information - you will not get a human person to answer any of your questions. To find someone to answer your questions, please choose the option "Tax Questions."

For Individuals Who Normally don't file a return

Those individuals who are not required to file a 2007 return but whose total qualifying income including Social Security, certain Railroad Retirement and certain Veterans benefits should contact Customer Service for assistance with determining if they are eligible to receive a tax rebate check at 1-800 829-1040. Again, do not choose the option regarding the Tax Rebate Stimulus unless you want additional information on the Stimulus payment itself. This option is completely automated. You must choose "Tax Questions." Don't listen to what you've heard on the news or in newspapers, as much of the media has misquoted information that was released before anything was finalized.

Also, there's a rumor going around to taxpayers who do not normally file a return. This rumor was started by taxpayers not listening carefully to the automated message on the Customer Service line about the Tax Stimulus. There is not a special form for you to file to get this rebate, and you do not necessarily have to file Form 1040 A. That may not be the correct form for you!

If you listen to that automated message, it states that the IRS "posted an example using the 1040 A on the IRS website, showing which lines to use when filling out the form for filers who do not normally file a return." This is only an example using the 1040 A form (which is the "short form" for individuals who have dependents.) If you actually go to the section of the IRS website about the Economic Stimulus payments (by clicking the link "Rebate" on the IRS homepage, at www.irs.gov), and read all the options carefully, you will discover that those who do not normally file a return might actually have to fill out a regular 1040 form.

Both the 1040 form and the 1040 A form have particular lines on them where you would report your social security, railroad retirement, or veterans benefits. You may also report any part time or full time income you may have made on the line where everyone else reports their salary. Again, call Customer Service and chose the option called "Tax Questions," not the automated message on the tax rebate, to get to a representative who will be able to answer any questions you have about the tax rebate, including which form you should file and whether or not you are eligible. Again, there is no "Special 1040 A Form for Social Security People." Also, you cannot get a rebate using your Supplemental Security Benefits as a source of income - that does not count as social security benefits for receiving a rebate.

For additional information on the Economic Stimulus Act of 2008 (Tax Rebate), visit the IRS website at www.irs.gov and click on "Rebate" at the top of the page. The IRS will soon post an on-line tool that will allow you to calculate the amount of your advance payment and to check on the status of your specific payment.

Criminal Fraud and IRS Scams: How Do You Report Those Who Are Doing You and the IRS Wrong?

Generally, there are two different types of criminal fraud regarding the IRS: one that directly keeps someone from filing their taxes correctly and another that pertains to someone trying to get out of paying taxes in some shape or form.

If you are unable to pay your taxes because of an action of another, you must contact the Individual Customer Service department at 1-800-TAX-1040. The first sentence out of your mouth must be "I cannot file my taxes because of the actions of another person is preventing me." This could include a number of situations, such as a former spouse is claiming your child, or maybe your boss is not paying taxes and won't give you a W-2, maybe your tax preparer is not releasing your information to the IRS. This must be reported to Customer Service immediately so they can determine further action. If the representative tells you that you must call a criminal fraud hotline and have someone take your complaint directly over the phone, please advise that representative that the criminal fraud line is out of service and all of those calls are re-routed to 1-800-TAX-FORMS. If the representative is argumentive, and you have been referred back to the customer service number by other hotlines, ask for a supervisor.

If you need to report the fraudulent actions of another, such as a business paying their employees under the table or a individual who has gotten away with not paying their taxes for several years and has gone unnoticed, you must call 1-800-TAX-FORMS to order a Form 3049 A, the Criminal Fraud Report form, and receive the form within 10 business days. You can also download this form off of the IRS website at www.irs.gov, enter the keyword Form 3949 A, and download the form in the product search.

Fill out this form as completely as you can and mail it back to the campus listed in the back of the instruction book. An investigator will contact you for further information. If you want to remain anonymous to the person who you are reporting, you may ask the investigator to remain anonymous, or you may make that notation on the form when you initially fill it out. Since what you are reporting is a criminal case, you may receive a reward for reporting this incident, and the person you are reporting may be prosecuted by the fullest extent of the law.

If you ever receive a phone call from someone claiming to be from a government agency such as the IRS or social security, and they ask you for your personal information, such as your social security number or bank account information do not give them this information. Hang up and call your local law enforcement. You can also report the incident by calling 1-800-TAX-FORM and stating that you would like to report an IRS phone scam.

Several taxpayers over the past few months, especially around Christmastime, have received phone calls from individuals claiming to be from the IRS or from the Social Security Administration. These callers have told their victims that they will receive a bonus check that will be direct deposited into their bank account, because they filed their taxes early. These unfortunate taxpayers were scammed into giving away their bank account information and "verifying" their social security numbers. Don't be fooled! The IRS and all other government agencies will never ask for your personal information by making an outbound call to you. These incidents, unfortunately, seem to happen the most around Christmastime because these scam artists are trying to make extra money to pay for their Christmas, or they know you have extra money from Christmas bonuses or savings account transfers to pay for your holiday - meanwhile, they're ruining your holiday.

When you call the IRS to report this incident, as well as incidents involving suspicious e-mails of the same nature, the clerk will take your name, address, daytime and evening telephone number, and have you describe the incident in detail. Your report will be sent to the IRS central office, and they will be alerted of this incident. Your cooperation in these matters is very much appreciated.

What if You've Been Trying to Get Help From the IRS and You Keep Getting a Huge Runaround?

If you cannot get your problem resolved after calling these hotlines and working the IRS system over a long period of time, you can try to call the Taxpayer Advocate Hotline for assistance. This hotline is used if:

1. You are going to, or have been in a situation where you, suffer economic harm.

2. You will experience loss if nothing is done to resolve the issue.

3. The incident will cause you to face long-term damage.

4. You've been fighting this problem for more than 30 days.

5. The IRS promised you the issue will be resolved in a particular length of time, and it hasn't.

6. A normal IRS procedure has failed to help you the way it intended to.

To reach the Taxpayer Advocate Hotline to file a complaint, please call 1-877-777-4778.

These are the basic places to find the information that you are looking for when trying to contact the IRS for specific information about particular topics this year. If you want to find some of this information yourself, you can find information about filing your taxes in Publication 17, Your Tax Guide for individual Taxpayers, or a listing of tele-tax topics in Publication 910 (which also explains some of the new tax laws for this year). Business filer can also find additional information in Publication 15. The best source of IRS information will always be their website, so get to a computer however you can, and good luck this filing season!