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Schedule LEP (Form 1040) (Rev. 12-2024) Page 2
Future Developments Name
For the latest developments related to Schedule LEP, see Enter the name exactly as it appears on your tax return.
www.irs.gov/ScheduleLEP. Joint Return
Purpose of Form If you and your spouse are filing a joint return, file a Schedule
The IRS is committed to providing taxpayers with limited English LEP with your tax return for each spouse who prefers an
proficiency meaningful access to information regarding their alternative language. If both spouses would prefer to receive
taxpayer rights and responsibilities. The Schedule LEP should written communications in an alternative language other than
only be filed to request written communications from the IRS in English, file a separate form for each spouse even if both
an alternative language, or when you have changed to an spouses prefer the same alternative language.
alternative language and want to convert back to English. Social Security Number (SSN)
Basic information about filing your return and paying The SSN entered on this form should match the SSN listed on
taxes is available in different languages. See your tax return. If you’re married and file a joint return, enter the
TIP www.irs.gov/MyLanguage. SSN only of the spouse making the request. If you’re a
nonresident or resident alien and you don’t have and aren’t
Written communications. Different forms of written eligible to get an SSN, you must apply for an individual taxpayer
communications are issued by the IRS, such as correspondence identification number (ITIN). To obtain an ITIN, you must
and other printed material. These may include notifications sent complete Form W-7, Application for IRS Individual Taxpayer
to an individual taxpayer, including formal letters and notices, as Identification Number. If you already have an ITIN, enter it
well as general correspondence, tax forms, instructions, or wherever your SSN is requested. See www.irs.gov/ITIN.
publications. Generally, any inserts enclosed with the written Line 1
communication will also be provided in the requested language.
Select one of the listed languages if you would prefer to receive
You may not immediately receive written future written communications in that language. Select only one
communications in the requested language. The IRS’s of the listed options by checking the appropriate box. If you
▲! commitment to LEP taxpayers is part of a multiyear would like to cancel a previous election, select “000 Cancel
CAUTION timeline that is scheduled to begin providing previous election” and file a new Schedule LEP with the return for
translations in 2023. You will continue to receive a subsequent tax year. Your selection will be effective for future
communications, including notices and letters, in English until written communications, including correspondence with respect
they are translated to your preferred language. to other tax years, until the selection is changed or cancelled.
Who Can File Special assistance is available for persons with limited
English proficiency. If you’re unable to complete your
Schedule LEP is not mandatory but can be filed with a tax return TIP tax return, you may be able to obtain assistance from
by taxpayers with limited English proficiency to indicate their
language of preference for IRS-issued written communications the Volunteer Income Tax Assistance or Tax
or change their language of preference. Counseling for the Elderly programs sponsored by the IRS. See
www.irs.gov/VITA.
How To File
File Schedule LEP with your income tax return. You can state
this preference only by filing Schedule LEP with your income tax
return. If you e-file Schedule LEP with your tax return, don’t file
the paper version of this form. See www.irs.gov/efile. File
Schedule LEP with your current year tax return or any
subsequent year returns, but not any year prior to 2020.
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