2003 Tax Help Archives  
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General Instructions for Form 1040 2003 Tax Year

1040 - Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.


1040 - Introductory Material

Forms and Instructions

Table of Contents


Note

Note. This booklet does not contain any tax forms.


A Message From the Commissioner

Dear Taxpayer,

One of the unique features of our democracy is the generation of tax revenues through a system of individual self-assessment. As President Kennedy wrote in a special message to Congress more than 40 years ago, “The integrity of such a system depends upon the continued willingness of the people honestly and accurately to discharge this annual price of citizenship.” Those words remain as true today as when they were written
in 1961.

We at the IRS are committed to helping you understand and meet this important obligation. I want to assure you that, as we review your return, we will hold ourselves to the highest standards of fairness and consistency in determining your compliance with the law.

I also would encourage you to e-file your return. IRS e-file is fast, safe, and accurate. You can find answers about e-file—and indeed many of your other tax questions—at our website at www.irs.gov.

Thank you for taking the time to complete your return and for paying
your taxes.

Sincerely,
Commissioner signature

Commissioner signature


Mark W. Everson


The IRS Mission

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

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Electronic Filing (e-file)

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Page 1 of illustrated Form 1040

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Page 2 of illustrated Form 1040

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'"IRS


Quick and Easy Access to Tax Help and Forms



Note. If you live outside the United States, see Pub. 54 to find out how to get help and forms.

Access by computer

Internet

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

  • File electronically
    Access commercial tax preparation and e-file services available for FREE to eligible taxpayers
  • Find out the amount of advance child tax credit payments you received in 2003
  • Check the status of your 2003 refund
  • Download forms, instructions, and publications
  • Order IRS products online
  • See answers to frequently asked tax questions
  • Search publications online by topic or keyword
  • Figure your withholding allowances using our W-4
    calculator
  • Send us comments or request help by email
  • Sign up to receive local and national tax news by email


Request information by fax

Fax

You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703-368-9694 from the telephone connected to the fax machine. See pages 8 and 9 for a list of the items available. For help with transmission problems, call 703-487-4608.

Long-distance charges may apply.


Address you may need

Mail

You can order forms, instructions, and publications by completing the order blank on page 75. You should receive your order within 10 days after we receive your request.


Walk-in services

Walk-In

You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM.

Phone number

Phone

You can order forms and publications and
receive automated information 24 hours a day,
7 days a week, by phone.

Forms and Publications

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

TeleTax Topics

Call 1-800-829-4477 to listen to pre-recorded messages covering about 150 tax topics. See pages 11 and 12 for a list of the
topics.

Refund Information

You can check the status of your 2003 refund. See page 11 for details.


Request information on CDROM

CD-ROM

Order Pub. 1796, Federal Tax Products on CD-ROM, and get:

  • Current year forms, instructions, and publications
  • Prior year forms, instructions, and publications
  • Frequently requested tax forms that may be filled in
    electronically, printed out for submission, and saved for recordkeeping
  • The Internal Revenue Bulletin

Buy the CD-ROM on the Internet at www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $22 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $22 (plus a $5 handling fee).

You can also get help in other ways—   See page 61 for
information.

Forms
by Fax


Introduction

The following forms and instructions are available through our Tax Fax service 24 hours a day, 7 days a week. Just call 703-368-9694 from the telephone connected to the fax machine. Long-distance charges may apply. When you call, you will hear instructions on how to use the service. Select the option for getting forms. Then, enter the Catalog Number (Cat. No.) shown below for each item you want. When you hang up the phone, the fax will begin.

  • Form SS-4
    Application for Employer Identification Number
    16055
    2
  • Instr. SS-4

    62736
    6
  • Form SS-8
    Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
    16106
    5
  • Form W-4
    Employee's Withholding Allowance Certificate
    10220
    2
  • Form W-4P
    Withholding Certificate for Pension or Annuity Payments
    10225
    4
  • Form W-5
    Earned Income Credit Advance Payment Certificate
    10227
    3
  • Form W-7
    Application for IRS Individual Taxpayer Identification Number
    10229
    4
  • Form W-7A
    Application for Taxpayer Identification Number for Pending U.S. Adoptions
    24309
    2
  • Form W-7P
    Application for Preparer Tax Identification Number
    26781
    1
  • Form W-9
    Request for Taxpayer Identification Number and Certification
    10231
    4
  • Instr. W-9
    Instructions for the Requester of Form W-9
    20479
    4
  • Form W-9S
    Request for Student's or Borrower's Taxpayer Identification Number and Certification
    25240
    2
  • Form W-10
    Dependent Care Provider's Identification and Certification
    10437
    1
  • Form 709
    U.S. Gift (and Generation-Skipping Transfer) Tax Return
    16783
    4
  • Instr. 709

    16784
    13
  • Form 843
    Claim for Refund and Request for Abatement
    10180
    1
  • Instr. 843

    11200
    2
  • Form 940
    Employer's Annual Federal Unemployment (FUTA) Tax Return
    11234
    2
  • Instr. 940

    13660
    6
  • Form 940-EZ
    Employer's Annual Federal Unemployment (FUTA) Tax Return
    10983
    2
  • Instr. 940-EZ

    25947
    5
  • Form 941
    Employer's Quarterly Federal Tax Return
    17001
    4
  • Instr. 941

    14625
    4
  • Form 941c
    Supporting Statement To Correct Information
    11242
    4
  • Form 990
    Return of Organization Exempt From Income Tax
    11282
    6
  • Instr. 990 & 990-EZ
    General Instructions for Forms 990 and 990-EZ
    22386
    16
  • Instr. 990
    Specific Instructions for Form 990
    50002
    19
  • Schedule A (Form 990 or 990-EZ)
    Organization Exempt Under Section 501(c)(3)
    11285
    6
  • Instr. Sch. A

    11294
    14
  • Form 990-EZ
    Short Form Return of Organization Exempt From Income Tax
    10642
    2
  • Instr. 990-EZ
    Specific Instructions for Form 990-EZ
    50003
    9
  • Form 1040
    U.S. Individual Income Tax Return
    11320
    2
  • Instr. 1040
    Line Instructions for Form 1040
    11325
    40
  • Instr. 1040
    General Information for Form 1040
    24811
    24
  • Tax Table and Tax Rate Sch.
    Tax Table and Tax Rate Schedules (Form 1040)
    24327
    13
  • Schedules A&B (Form 1040)
    Itemized Deductions & Interest and Ordinary Dividends
    11330
    2
  • Instr. Sch. A&B
    24328
    8
  • Schedule C (Form 1040)
    Profit or Loss From Business (Sole Proprietorship)
    11334
    2
  • Instr. Sch. C
    24329
    9
  • Schedule C-EZ (Form 1040)
    Net Profit From Business (Sole Proprietorship)
    14374
    2
  • Schedule D (Form 1040)
    Capital Gains and Losses
    11338
    2
  • Instr. Sch. D
    24331
    11
  • Schedule D-1 (Form 1040)
    Continuation Sheet for Schedule D
    10424
    2
  • Schedule E (Form 1040)
    Supplemental Income and Loss
    11344
    2
  • Instr. Sch. E
    24332
    6
  • Schedule EIC (Form 1040A or 1040)
    Earned Income Credit
    13339
    2
  • Schedule F (Form 1040)
    Profit or Loss From Farming
    11346
    2
  • Instr. Sch. F
    17152
    6
  • Schedule H (Form 1040)
    Household Employment Taxes
    12187
    2
  • Instr. Sch. H
    21451
    8
  • Schedule J (Form 1040)
    Farm Income Averaging
    25513
    1
  • Instr. Sch. J
    25514
    8
  • Schedule R (Form 1040)
    Credit for the Elderly or the Disabled
    11359
    2
  • Instr. Sch. R
    11357
    4
  • Schedule SE (Form 1040)
    Self-Employment Tax
    11358
    2
  • Instr. Sch. SE
    24334
    4
  • Form 1040A
    U.S. Individual Income Tax Return
    11327
    2
  • Schedule 1 (Form 1040A)
    Interest and Ordinary Dividends for Form 1040A Filers
    12075
    2
  • Schedule 2 (Form 1040A)
    Child and Dependent Care Expenses for Form 1040A Filers
    10749
    2
  • Instr. Sch. 2
    30139
    3
  • Schedule 3 (Form 1040A)
    Credit for the Elderly or the Disabled for Form 1040A Filers
    12064
    2
  • Instr. Sch. 3
    12059
    4
  • Form 1040-ES
    Estimated Tax for Individuals
    11340
    7
  • Form 1040EZ
    Income Tax Return for Single and Joint Filers With No Dependents
    11329
    2
  • Form 1040NR
    U.S. Nonresident Alien Income Tax Return
    11364
    5
  • Instr. 1040NR

    11368
    41
  • Form 1040NR-EZ
    U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
    21534
    2
  • Instr. 1040NR-EZ
    21718
    15
  • Form 1040-V
    Payment Voucher
    20975
    2
  • Form 1040X
    Amended U.S. Individual Income Tax Return
    11360
    2
  • Instr. 1040X
    11362
    6
  • Form 1116
    Foreign Tax Credit
    11440
    2
  • Instr. 1116
    11441
    16
  • Form 1310
    Statement of Person Claiming Refund Due a Deceased Taxpayer
    11566
    2
  • Form 2106
    Employee Business Expenses
    11700
    2
  • Instr. 2106
    64188
    8
  • Form 2106-EZ
    Unreimbursed Employee Business Expenses
    20604
    2
  • Form 2120
    Multiple Support Declaration
    11712
    1
  • Form 2210
    Underpayment of Estimated Tax by Individuals, Estates, and Trusts
    11744
    4
  • Instr. 2210
    63610
    5
  • Form 2290
    Heavy Highway Vehicle Use Tax Return
    11250
    3
  • Instr. 2290
    27231
    8
  • Form 2441
    Child and Dependent Care Expenses
    11862
    2
  • Instr. 2441
    10842
    3
  • Form 2553
    Election by a Small Business Corporation
    18629
    2
  • Instr. 2553
    49978
    4
  • Form 2555
    Foreign Earned Income
    11900
    3
  • Instr. 2555
    11901
    4
  • Form 2555-EZ
    Foreign Earned Income Exclusion
    13272
    2
  • Instr. 2555-EZ
    14623
    3
  • Form 2688
    Application for Additional Extension of Time To File U.S. Individual Income Tax Return
    11958
    2
  • Form 2848
    Power of Attorney and Declaration of Representative
    11980
    2
  • Instr. 2848
    11981
    4
  • Form 3903
    Moving Expenses
    12490
    2
  • Form 4136
    Credit for Federal Tax Paid on Fuels
    12625
    4
  • Form 4137
    Social Security and Medicare Tax on Unreported Tip Income
    12626
    2
  • Form 4506
    Request for Copy of Tax Return
    41721
    2
  • Form 4562
    Depreciation and Amortization
    12906
    2
  • Instr. 4562
    12907
    12
  • Form 4684
    Casualties and Thefts
    12997
    2
  • Instr. 4684
    12998
    4
  • Form 4797
    Sales of Business Property
    13086
    2
  • Instr. 4797
    13087
    8
  • Form 4835
    Farm Rental Income and Expenses
    13117
    2
  • Form 4868
    Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
    13141
    4
  • Form 4952
    Investment Interest Expense Deduction
    13177
    2
  • Form 4972
    Tax on Lump-Sum Distributions
    13187
    4
  • Form 5329
    Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
    13329
    2
  • Instr. 5329
    13330
    4
  • Form 6198
    At-Risk Limitations
    50012
    1
  • Instr. 6198
    50013
    8
  • Form 6251
    Alternative Minimum Tax—Individuals
    13600
    2
  • Instr. 6251
    64277
    8
  • Form 6252
    Installment Sale Income
    13601
    4
  • Form 6781
    Gains and Losses From Section 1256 Contracts and Straddles
    13715
    3
  • Form 8271
    Investor Reporting of Tax Shelter Registration Number
    61924
    2
  • Form 8283
    Noncash Charitable Contributions
    62299
    2
  • Instr. 8283
    62730
    4
  • Form 8300
    Report of Cash Payments Over $10,000 Received in a Trade or Business
    62133
    4
  • Form 8332
    Release of Claim to Exemption for Child of Divorced or Separated Parents
    13910
    1
  • Form 8379
    Injured Spouse Claim and Allocation
    62474
    2
  • Form 8582
    Passive Activity Loss Limitations
    63704
    3
  • Instr. 8582
    64294
    12
  • Form 8586
    Low-Income Housing Credit
    63987
    2
  • Form 8606
    Nondeductible IRAs
    63966
    2
  • Instr. 8606
    25399
    8
  • Form 8615
    Tax for Children Under Age 14 With Investment Income of More Than $1,500
    64113
    1
  • Instr. 8615
    28914
    2
  • Form 8718
    User Fee for Exempt Organization Determination Letter Request
    64728
    1
  • Form 8801
    Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts
    10002
    4
  • Form 8809
    Request for Extension of Time To File Information Returns
    10322
    2
  • Form 8812
    Additional Child Tax Credit
    10644
    2
  • Form 8814
    Parents' Election To Report Child's Interest and Dividends
    10750
    2
  • Form 8815
    Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989
    10822
    2
  • Form 8821
    Tax Information Authorization
    11596
    4
  • Form 8822
    Change of Address
    12081
    2
  • Form 8824
    Like-Kind Exchanges
    12311
    4
  • Form 8829
    Expenses for Business Use of Your Home
    13232
    1
  • Instr. 8829
    15683
    4
  • Form 8839
    Qualified Adoption Expenses
    22843
    2
  • Instr. 8839
    23077
    5
  • Form 8850
    Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits
    22851
    2
  • Instr. 8850
    24833
    2
  • Form 8853
    Archer MSAs and Long-Term Care Insurance Contracts
    24091
    2
  • Instr. 8853
    24188
    8
  • Form 8857
    Request for Innocent Spouse Relief
    24647
    4
  • Form 8859
    District of Columbia First-Time Homebuyer Credit
    24779
    2
  • Form 8862
    Information To Claim Earned Income Credit After Disallowance
    25145
    2
  • Instr. 8862
    25343
    2
  • Form 8863
    Education Credits
    25379
    4
  • Form 8880
    Credit For Qualified Retirement Savings Contributions
    33394
    2
  • Form 8885
    Health Coverage Tax Credit
    34641
    4
  • Form 9465
    Installment Agreement Request
    14842
    2

Partial List of Publications


Introduction

The following publications are available through the IRS website 24 hours a day, 7 days a week, at www.irs.gov. You can also order publications by calling 1-800-TAX-FORM (1-800-829-3676) or by completing the order blank on page 75. You should receive your order within 10 days after we receive your request. For a complete list of available publications, see Pub. 910.

  • 1 Your Rights as a Taxpayer
  • 3 Armed Forces' Tax Guide
  • 17 Your Federal Income Tax (For Individuals)
  • 225 Farmer's Tax Guide
  • 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
  • 378 Fuel Tax Credits and Refunds
  • 463 Travel, Entertainment, Gift, and Car Expenses
  • 501 Exemptions, Standard Deduction, and Filing Information
  • 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit)
  • 503 Child and Dependent Care Expenses
  • 504 Divorced or Separated Individuals
  • 505 Tax Withholding and Estimated Tax
  • 509 Tax Calendars for 2004
  • 514 Foreign Tax Credit for Individuals
  • 516 U.S. Government Civilian Employees Stationed Abroad
  • 517 Social Security and Other Information for Members of the Clergy and Religious Workers
  • 519 U.S. Tax Guide for Aliens
  • 521 Moving Expenses
  • 523 Selling Your Home
  • 524 Credit for the Elderly or the Disabled
  • 525 Taxable and Nontaxable Income
  • 526 Charitable Contributions
  • 527 Residential Rental Property (Including Rental of Vacation Homes)
  • 529 Miscellaneous Deductions
  • 530 Tax Information for First-Time Homeowners
  • 531 Reporting Tip Income
  • 533 Self-Employment Tax
  • 535 Business Expenses
  • 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
  • 537 Installment Sales
  • 541 Partnerships
  • 544 Sales and Other Dispositions of Assets
  • 547 Casualties, Disasters, and Thefts
  • 550 Investment Income and Expenses (Including Capital Gains and Losses)
  • 551 Basis of Assets
  • 552 Recordkeeping for Individuals
  • 553 Highlights of 2003 Tax Changes
  • 554 Older Americans' Tax Guide
  • 555 Community Property
  • 556 Examination of Returns, Appeal Rights, and Claims for Refund
  • 559 Survivors, Executors, and Administrators
  • 561 Determining the Value of Donated Property
  • 564 Mutual Fund Distributions
  • 570 Tax Guide for Individuals With Income From U.S. Possessions
  • 575 Pension and Annuity Income
  • 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
  • 587 Business Use of Your Home (Including Use by Daycare Providers)
  • 590 Individual Retirement Arrangements (IRAs)
  • 593 Tax Highlights for U.S. Citizens and Residents Going Abroad
  • 594 The IRS Collection Process
  • 595 Tax Highlights for Commercial Fishermen
  • 596 Earned Income Credit (EIC)
  • 721 Tax Guide to U.S. Civil Service Retirement Benefits
  • 901 U.S. Tax Treaties
  • 907 Tax Highlights for Persons With Disabilities
  • 908 Bankruptcy Tax Guide
  • 910 Guide To Free Tax Services
  • 911 Direct Sellers
  • 915 Social Security and Equivalent Railroad Retirement Benefits
  • 919 How Do I Adjust My Tax Withholding?
  • 925 Passive Activity and At-Risk Rules
  • 926 Household Employer's Tax Guide—For Wages Paid in 2004
  • 929 Tax Rules for Children and Dependents
  • 936 Home Mortgage Interest Deduction
  • 946 How To Depreciate Property
  • 947 Practice Before the IRS and Power of Attorney
  • 950 Introduction to Estate and Gift Taxes
  • 954 Tax Incentives for Distressed Communities
  • 967 The IRS Will Figure Your Tax
  • 968 Tax Benefits for Adoption
  • 970 Tax Benefits for Education
  • 971 Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
  • 972 Child Tax Credit
  • 1542 Per Diem Rates (For Travel Within the Continental United States)
  • 1544 Reporting Cash Payments of Over $10,000 (Received In a Trade or Business)
  • 1546 The Taxpayer Advocate Service of the IRS—How to Get Help With Unresolved Tax Problems
  • 1SP Your Rights as a Taxpayer
  • 579SP How To Prepare Your Federal Income Tax Return
  • 594SP The IRS Collection Process
  • 596SP Earned Income Credit
  • 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service
  • 1544SP Reporting Cash Payments of Over $10,000 (Received In a Trade or Business)


Refund
Information


Introduction

You can check on the status of your 2003 refund if it has been at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).

Be sure to have a copy of your 2003 tax return available because you will need to know the filing status and the exact whole-dollar amount of your refund. Then, do one of the following.

  • Go to www.irs.gov, click on Where's My Refund then on Go Get My Refund Status.
  • Call 1-800-829-4477 for automated refund information and follow the recorded instructions.
  • Call 1-800-829-1954 during the hours shown on page 13.

Tip

Refunds are sent out weekly on Fridays. If you call to check the status of your refund and are not given the date it will be issued, please wait until the next week before calling back.

Do not send in a copy of your return unless asked to do so.


What Is
TeleTax?


Introduction

Recorded Tax Information

Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.

Topics by Internet

TeleTax topics are also available through the IRS website at www.irs.gov.


TeleTax Topics

All topics are available in Spanish.


IRS Help Available

101IRS services—Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs102Tax assistance for individuals with disabilities and the hearing impaired103Intro. to Federal taxes for small businesses/self-employed104Taxpayer Advocate program—Help for problem situations105Public libraries—Tax information and reproducible tax forms


IRS Procedures

151Your appeal rights152Refunds—How long they should take153What to do if you haven't filed your tax return1542003 Form W-2 and Form 1099-R—What to do if not received155Forms and publications—How to order156Copy of your tax return—How to get one157Change of address—How to notify IRS158Ensuring proper credit of payments159Prior year(s) Form W-2—How to get a copy of


Collection

201The collection process202What to do if you can't pay your tax203Failure to pay child support and Federal nontax and state income tax obligations204Offers in compromise205Innocent spouse relief (and separation of liability and equitable relief)


Alternative Filing Methods

251Electronic signatures252Electronic filing253Substitute tax forms254How to choose a paid tax preparer255TeleFile


General Information

301When, where, and how to file302Highlights of tax changes303Checklist of common errors when preparing your tax return304Extensions of time to file your tax return305Recordkeeping306Penalty for underpayment of estimated tax307Backup withholding308Amended returns309Roth IRA contributions310Coverdell education savings accounts311Power of attorney information312Disclosure authorizations313Qualified tuition programs (QTPs)


Filing Requirements, Filing Status, and Exemptions

351Who must file?352Which form—1040, 1040A, or 1040EZ?353What is your filing status?354Dependents355Estimated tax356Decedents357Tax information for parents of kidnapped children


Types of Income

401Wages and salaries402Tips403Interest received404Dividends405Refunds of state and local taxes406Alimony received407Business income408Sole proprietorship409Capital gains and losses410Pensions and annuities411Pensions—The general rule and the simplified method412Lump-sum distributions413Rollovers from retirement plans414Rental income and expenses415Renting vacation property and renting to relatives416Farming and fishing income417Earnings for clergy418Unemployment compensation419Gambling income and expenses420Bartering income421Scholarship and fellowship grants422Nontaxable income423Social security and equivalent railroad retirement benefits424401(k) plans425Passive activities—Losses and credits426Other income427Stock options428Roth IRA distributions429Traders in securities (information for Form 1040 filers)430Exchange of policyholder interest for stock431Sale of assets held for more than 5 years


Adjustments to Income

451Individual retirement arrangements (IRAs)452Alimony paid453Bad debt deduction454Tax shelters455Moving expenses456Student loan interest deduction457Tuition and fees deduction458Educator expense deduction


Itemized Deductions

501Should I itemize?502Medical and dental expenses503Deductible taxes504Home mortgage points505Interest expense506Contributions507Casualty and theft losses508Miscellaneous expenses509Business use of home510Business use of car511Business travel expenses512Business entertainment expenses513Educational expenses514Employee business expenses515Casualty, disaster, and theft losses


Tax Computation

551Standard deduction552Tax and credits figured by the IRS553Tax on a child's investment income554Self-employment tax555Ten-year tax option for lump-sum distributions556Alternative minimum tax557Tax on early distributions from traditional and Roth IRAs558Tax on early distributions from retirement plans


Tax Credits

601Earned income credit (EIC)602Child and dependent care credit603Credit for the elderly or the disabled604Advance earned income credit605Education credits606Child tax credits607Adoption credit608Excess social security and RRTA tax withheld610Retirement savings contributions credit


IRS Notices

651Notices—What to do652Notice of underreported income—CP 2000653IRS notices and bills, penalties, and interest charges


Basis of Assets, Depreciation, and Sale of Assets

701Sale of your home703Basis of assets704Depreciation705Installment sales


Employer Tax Information

751Social security and Medicare withholding rates752Form W-2—Where, when, and how to file753Form W-4—Employee's Withholding Allowance Certificate754Form W-5—Advance earned income credit755Employer identification number (EIN)—How to apply756Employment taxes for household employees757Form 941—Deposit requirements758Form 941—Employer's Quarterly Federal Tax Return759Form 940 and 940-EZ—Deposit requirements760Form 940 and Form 940-EZ—Employer's Annual Federal Unemployment Tax Returns761Tips—Withholding and reporting762Independent contractor vs. employee


Magnetic Media Filers—1099 Series and Related Information Returns

801Who must file magnetically802Applications, forms, and information803Waivers and extensions804Test files and combined Federal and state filing805Electronic filing of information returns


Tax Information for Aliens and U.S. Citizens Living Abroad

851Resident and nonresident aliens852Dual-status alien853Foreign earned income exclusion—General854Foreign earned income exclusion—Who qualifies?855Foreign earned income exclusion—What qualifies?856Foreign tax credit857Individual taxpayer identification number—Form W-7858Alien tax clearance


Tax Information for Puerto Rico Residents (in Spanish only)

901Who must file a U.S. income tax return in Puerto Rico902Deductions and credits for Puerto Rico filers903Federal employment taxes in Puerto Rico904Tax assistance for Puerto Rico residents
Topic numbers are effective
January 1, 2004.


Calling the IRS


Introduction

If you cannot answer your question by using one of the methods listed on page 7, please call us for assistance at 1-800-829-1040. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Beginning January 24, 2004, through April 10, 2004, assistance will also be available on Saturday from 10:00 a.m. to 3:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.

Tip

If you want to check the status of your 2003 refund, see Refund Information on page 11.


Before You Call

IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available.

  • The tax form, schedule, or notice to which your question relates.
  • The facts about your particular situation. The answer to the same question often varies from one taxpayer to another because of differences in their age, income, whether they can be claimed as a dependent, etc.
  • The name of any IRS publication or other source of information that you used to look for the answer.

To maintain your account security, you may be asked for the following information, which you should also have available.

  • Your social security number.
  • The amount of refund and filing status shown on your tax return.
  • The “Caller ID Number” shown at the top of any notice you received.
  • Your personal identification number (PIN) if you have one.
  • Your date of birth.
  • The numbers in your street address.
  • Your ZIP code.

If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.

Evaluation of Services Provided.   The IRS uses several methods to evaluate the quality of this telephone service. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.


Making the Call

Call 1-800-829-1040 (for TTY/TDD help, call 1-800-829-4059). Our menus allow callers with pulse or rotary dial telephones to speak their responses when requested to do so. First, you will be provided a series of options that will request touch-tone responses. If a touch-tone response is not received, you will then hear a series of options and be asked to speak your selections. After your touch-tone or spoken response is received, the system will direct your call to the appropriate assistance. You can do the following within the system.

  • Order tax forms and publications.
  • Find out the amount of any advance child tax credit payment you received in 2003.
  • Find out what you owe.
  • Determine if we have adjusted your account or received payments you made.
  • Request a transcript of your account.
  • Find out where to send your tax return or payment.
  • Request more time to pay or set up a monthly installment agreement.


Before You Hang Up

If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully.

By law, you are responsible for paying your share of Federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.

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