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            Department of the Treasury                   Contents
            Internal Revenue Service
                                                         Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
                                                         Important Reminder . . . . . . . . . . . . . . . . . . . . . . . .       1
Publication 595
(Rev. October 2021)                                      Capital Construction Fund . . . . . . . . . . . . . . . . . . .          1
Cat. No. 15171E
                                                         How To Get Tax Help      . . . . . . . . . . . . . . . . . . . . . . .   5

Capital 
                                                         Future Developments
                                                         For the latest information about developments related to 
Construction                                             Pub.  595,  such  as  legislation  enacted  after  it  was 
                                                         published, go to IRS.gov/Pub595.
Fund for 

                                                         Introduction
Commercial 
                                                         This publication discusses the fishing vessel Capital Con-
                                                         struction  Fund  (CCF).  The  CCF  is  a  special  investment 
Fishermen                                                program  administered  by  the  National  Oceanic  and  At-
                                                         mospheric Administration (NOAA), National Marine Fish-
                                                         eries Service (NMFS), and the Internal Revenue Service 
                                                         (IRS). This program allows fishermen to defer paying in-
                                                         come tax on certain income they invest in a CCF account 
                                                         and later use to acquire, build, or rebuild fishing vessels.
                                                         This publication does not discuss all the tax rules that 
                                                         may apply to your fishing trade or business. For general 
                                                         information about the federal tax laws that apply to individ-
                                                         uals,  including  commercial  fishermen,  who  file  Sched-
                                                         ule  C  (Form  1040),  see  Pub.  334,  Tax  Guide  for  Small 
                                                         Business. If your trade or business is a partnership or cor-
                                                         poration, see Pub. 541, Partnerships, or Pub. 542, Corpo-
                                                         rations.

                                                         Important Reminder
                                                         Photographs of missing children.               The IRS is a proud 
                                                         partner  with  the National  Center  for  Missing  &  Exploited 
                                                         Children® (NCMEC). Photographs of missing children se-
                                                         lected by the Center may appear in this publication on pa-
                                                         ges  that  would  otherwise  be  blank.  You  can  help  bring 
                                                         these  children  home  by  looking  at  the  photographs  and 
                                                         calling  1-800-THE-LOST  (1-800-843-5678)  if  you  recog-
                                                         nize a child.

                                                         Capital Construction Fund

                                                         The  following  sections  discuss  CCF  accounts  and  the 
                                                         types of bookkeeping accounts you must maintain when 
                                                         you  invest  in  a  CCF  account.  They  also  discuss  the  in-
                                                         come tax treatment of CCF deposits, earnings, and with-
                                                         drawals.
Get forms and other information faster and easier at:
• IRS.gov (English)    • IRS.gov/Korean (한국어) 
• IRS.gov/Spanish (Español)  • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) 

Sep 28, 2021

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CCF Accounts • Be used commercially in the fisheries of the United
States.
This section explains who can open a CCF account and
how to use the account to defer income tax. Deferring tax on CCF deposits and earnings. You can
use a CCF account to defer income tax by taking the fol-
Opening a CCF account. If you are a U.S. citizen and lowing actions.
you own or lease one or more eligible vessels (defined • Making deposits to your CCF account from taxable in-
later), you can open a CCF account. However, before you come.
open your CCF account, you must enter into an agree-
ment with the Secretary of Commerce through the NMFS. • Excluding from income deposits assigned to certain
This agreement will establish the following. accounts (discussed later).
• Agreement vessels. Eligible vessels named in the • Making withdrawals from your CCF account when you
agreement that will be the basis for the deferral of in- acquire, build, or rebuild fishing vessels.
come tax. • Reducing the basis of fishing vessels you acquire,
• Planned use of withdrawals. Use of CCF funds to ac- build, or rebuild to recapture amounts previously ex-
quire, build, or rebuild a vessel. cluded from tax.
• CCF depository. Where your CCF funds will be held. Reporting requirements. Beginning with the tax
TIP year in which you establish your agreement, you
You can request an application kit or get addi- must report annual deposit and withdrawal activity
tional information from NMFS at the following ad- to the NMFS on NOAA Form 34-82. The Form 34-82 must
dress. be signed and be attached to a complete copy of the tax
return (as filed with the IRS). This form is due within 30
NOAA/NMFS, Financial Services Division, F/MB5
days after you file your federal income tax return even if
Capital Construction Fund Program
no deposits or withdrawals are made. For more informa-
1315 East-West Highway
tion, contact the NMFS at the address or phone number
Silver Spring, MD 20910-3282
given earlier.

You can obtain information on the Capital Con- Types of Accounts You Must Maintain
struction Fund Program at the following website:
www.fisheries.noaa.gov/national/funding-and- Within a CCF
financial-services/capital-construction-fund-program.
This section discusses the three types of bookkeeping ac-
You can call NMFS to request an application kit or counts you must maintain when you invest in a CCF ac-
get additional information at 301-427-8784. Their count. Your total CCF deposits and earnings for any given
fax number is 301-713-1939. year are limited to the amount attributed to these three ac-
counts for that year.

Eligible vessels. There are two types of vessels that Capital account. The capital account consists primarily
may be considered eligible, those weighing 5 tons or more of amounts attributable to the following items.
and those weighing less than 5 tons. For each type, cer-
tain requirements must be met. 1. Allowable depreciation deductions for agreement ves-
sels.
Vessel weighing 5 tons or more. To be considered
eligible, the vessel must meet all the following require- 2. Any nontaxable return of capital from either (a) or (b),
ments. below.
• Be built or rebuilt in the United States. a. The sale or other disposition of agreement ves-
sels.
• Be documented under the laws of the United States.
• Be used commercially in the fisheries of the United b. Insurance or indemnity proceeds attributable to
States. agreement vessels.
• Be operated in the foreign or domestic commerce of 3. Any tax-exempt interest earned on state or local
the United States. bonds in your CCF account.

Vessel weighing less than 5 tons. A small vessel, Capital gain account. The capital gain account consists
weighing at least 2 net tons but less than 5 net tons, must of amounts attributable to the following items reduced by
meet all the following requirements to be considered eligi- any capital losses from assets held in your CCF account
ble. for more than 6 months.
• Be built or rebuilt in the United States. 1. Any capital gain from either of the following sources.
• Be owned by a U.S. citizen. a. The sale or other disposition of agreement vessels
• Have a home port in the United States. held for more than 6 months.

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b. Insurance or indemnity proceeds attributable to (Form 1040) even if you deposit part of these earnings
agreement vessels held for more than 6 months. into your CCF account. You subtract any part of the earn-
ings you deposited into your CCF account from the
2. Any capital gain from assets held in your CCF ac-
amount you would otherwise enter as taxable income on
count for more than 6 months.
Form 1040 or 1040-SR, line 15 (for 2021). Next to line 15,
Ordinary income account. The ordinary income ac- enter “CCF” and the amount of the deposits. Do not de-
count consists of amounts attributable to the following duct these CCF deposits on Schedule C (Form 1040).
items. If you deposit earnings from operations into your
1. Any earnings (without regard to the carryback of any ! CCF account and you must complete other forms
net operating or net capital loss) from the operation of CAUTION such as Form 6251, Alternative Minimum
agreement vessels in the fisheries of the United Tax—Individuals, or a worksheet for Schedule D (Form
States or in the foreign or domestic commerce of the 1040), you will need to make an extra computation. When
United States. the other form or worksheet instructs you to refigure the
amount from Form 1040 or 1040-SR, line 15 (for 2021)
2. Any capital gain from the following sources reduced when line 15 is zero, do not forget to subtract the CCF
by any capital losses from assets held in your CCF write-in amount when you figure the negative amount that
account for 6 months or less. would go on line 15 if taxable income could be negative.
a. The sale or other disposition of agreement vessels
held for 6 months or less. Self-employment tax. You must use your net profit or
loss from your fishing business to figure your self-employ-
b. Insurance or indemnity proceeds attributable to ment tax. Do not reduce your net profit or loss by any
agreement vessels held for 6 months or less. earnings from operations you deposit into your CCF ac-
c. Any capital gain from assets held in your CCF ac- count.
count for 6 months or less. Partnerships and S corporations. The deduc-
3. Any ordinary income (such as depreciation recapture) TIP tion for partnership earnings from operations de-
from either of the following sources. posited into a CCF account is separately stated
on Schedule K (Form 1065), line 13d, and allocated to the
a. The sale or other disposition of agreement ves- partners on Schedule K-1 (Form 1065), box 13 (for 2021).
sels.
b. Insurance or indemnity proceeds attributable to The deduction for S corporation earnings deposited into a
agreement vessels. CCF account is separately stated on Schedule K (Form
1120-S), line 12d, and allocated to the shareholders on
4. Any interest (not including tax-exempt interest from Schedule K-1 (Form 1120-S), box 12 (for 2021).
state and local bonds), most dividends, and other or-
dinary income earned on the assets in your CCF ac-
count. Tax Treatment of CCF Earnings

This section explains the tax treatment of the earnings
Tax Treatment of CCF Deposits from the assets in your CCF account when the earnings
are redeposited or left in your account. However, if you
This section explains the tax treatment of income used as choose to withdraw the earnings in the year earned, you
the basis for CCF deposits. must generally pay income tax on them.

Capital gains. Do not report any transaction that produ- Capital gains. Do not report any capital gains from the
ces a capital gain if you deposit the net proceeds into your sale of capital assets held in your CCF account. This in-
CCF account. This treatment applies to either of the fol- cludes capital gain distributions reported to you on Form
lowing transactions. 1099-DIV or a substitute statement. However, you should
• The sale or other disposition of an agreement vessel. attach a statement to your tax return to list the payers and
the amounts and to identify the capital gains as “CCF ac-
• The receipt of insurance or indemnity proceeds attrib-
count earnings.”
utable to an agreement vessel.
Interest and dividends. Do not report any ordinary in-
Depreciation recapture. Do not report any transaction
come (such as interest and dividends) you earn on the as-
that produces depreciation recapture if you deposit the
sets in your CCF account. However, you should attach a
net proceeds into your CCF account. This treatment ap-
statement to your return to list the payers and the amounts
plies to either of the following transactions.
and to identify them as “CCF account earnings.”
• The sale or other disposition of an agreement vessel. If you are required to file Schedule B (Form 1040), you
• The receipt of insurance or indemnity proceeds attrib- can add these earnings to the list of payers and amounts
utable to an agreement vessel. on line 1 or line 5 (for 2021) and identify them as “CCF
earnings.” Then, subtract the same amounts from the list
Earnings from operations. Report earnings from the and identify them as “CCF deposits.”
operation of agreement vessels on your Schedule C

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Tax-exempt interest. Do not report tax-exempt inter- Examples. Examples of nonqualified withdrawals in-
est from state or local bonds you held in your CCF ac- clude the following amounts from either the ordinary in-
count. You are not required to report this interest on Form come account or the capital gain account.
1040 or 1040-SR, line 2a (for 2021).
• Amounts remaining in a CCF account upon termina-
tion of your agreement with NMFS.
Tax Treatment of CCF Withdrawals
• Amounts you withdraw and use to make principal pay-
This section discusses the tax treatment of amounts you ments on the mortgage of a vessel if the basis of that
withdraw from your CCF account during the year. vessel and the bases of other vessels you own have
already been reduced to zero.
Qualified Withdrawals • Amounts determined by the IRS to cause your CCF
account balance to exceed the amount appropriate to
A qualified withdrawal from a CCF account is one that is meet your planned use of withdrawals. You will gener-
approved by NMFS for either of the following uses. ally be given 3 years to revise your plans to cover this
• Acquiring, building, or rebuilding qualified vessels (de- excess balance.
fined next). • Amounts you leave in your account for more than 25
• Making principal payments on the mortgage of a quali- years. There is a graduated schedule under which the
fied vessel. percentage applied to determine the amount of the
nonqualified withdrawal increases from 20% in the
• NMFS will not approve amounts withdrawn to pur- 26th year to 100% in the 30th year.
chase nets not continuously attached to the vessel,
such as seine nets, gill set-nets, and gill drift-nets. How to determine the source of nonqualified with-
• NMFS will approve amounts withdrawn to purchase drawals. When you make a nonqualified withdrawal from
trawl nets. your CCF account, the amount is treated as being with-
drawn in the following order from the accounts listed be-
Qualified vessel. This is any vessel that meets all of the low.
following requirements.
1. The ordinary income account.
• The vessel was built or rebuilt in the United States.
2. The capital gain account.
• The vessel is documented under the laws of the Uni-
ted States. 3. The capital account.

• The person maintaining the CCF account agrees with Paying tax on nonqualified withdrawals. In general,
the Secretary of Commerce that the vessel will be op- nonqualified withdrawals are taxed separately from your
erated in U.S. foreign trade, Great Lakes trade, non- other gross income and at the highest marginal tax rate in
contiguous domestic trade, or the fisheries of the Uni- effect for the year of withdrawal. However, for taxpayers
ted States. who are not corporations, nonqualified withdrawals trea-
ted as made from the capital gain account are taxed at a
How to determine the source of qualified withdraw- rate that cannot exceed 20%.
als. When you make a qualified withdrawal, the amount is
treated as being withdrawn in the following order from the Partnerships and S corporations. Taxable
accounts listed below. TIP nonqualified partnership withdrawals are sepa-
rately stated on a statement attached to Sched-
1. The capital account. ule K (Form 1065), line 20c, and allocated to the partners
2. The capital gain account. on Schedule K-1 (Form 1065), box 20 (for 2021). Taxable
nonqualified withdrawals by an S corporation are sepa-
3. The ordinary income account. rately stated on a statement attached to Schedule K
(Form 1120-S), line 17d, and allocated to the sharehold-
Excluding qualified withdrawals from tax. Do not re-
ers on Schedule K-1 (Form 1120-S), box 17 (for 2021).
port on your income tax return any qualified withdrawals
from your CCF account.
Interest. You must pay interest on the additional tax due
Reduce the depreciable basis of fishing vessels to nonqualified withdrawals that are treated as made from
! you acquire, build, or rebuild when you make a either the ordinary income or the capital gain account. The
CAUTION qualified withdrawal from either the capital gain or
interest period begins on the last date for paying tax for
the ordinary income account. the year for which you deposited the amount you withdrew
from your CCF account. The period ends on the last date
Nonqualified Withdrawals for paying tax for the year in which you make the nonquali-
fied withdrawal. The interest rate on the nonqualified with-
A nonqualified withdrawal from a CCF account is gener- drawal is simple interest. The rate is subject to change an-
ally any withdrawal that is not a qualified withdrawal. nually and is published in the Federal Register.
Qualified withdrawals are defined under Qualified
Withdrawals, earlier.

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You can also call NMFS at 301-427-8784 to get banks and investment firms (Forms 1099), you have sev-
the current interest rate. eral options to choose from to prepare and file your tax re-
turn. You can prepare the tax return yourself, see if you
qualify for free tax preparation, or hire a tax professional to
prepare your return.
Interest deduction. You can deduct the interest you
pay on a nonqualified withdrawal as a trade or business Free options for tax preparation. Go to IRS.gov to see
expense. your options for preparing and filing your return online or
in your local community, if you qualify, which include the
Reporting the additional tax and interest. Attach a
following.
statement to your income tax return showing your compu-
tation of the tax and the interest on a nonqualified with- • Free File. This program lets you prepare and file your
drawal. Include the tax and interest on Schedule 2 (Form federal individual income tax return for free using
1040), line 21 (for 2021). To the left of the entry space for brand-name tax-preparation-and-filing software or
line 21, enter the amount of tax and interest and “CCF.” Free File fillable forms. However, state tax preparation
may not be available through Free File. Go to IRS.gov/
Tax benefit rule. If any portion of your nonqualified with- FreeFile to see if you qualify for free online federal tax
drawal is properly attributable to contributions (not earn- preparation, e-filing, and direct deposit or payment op-
ings on the contributions) you made to the CCF account tions.
that did not reduce your tax liability for any tax year prior to
the withdrawal year, the following tax treatment applies. • VITA. The Volunteer Income Tax Assistance (VITA)
program offers free tax help to people with
1. The part that did not reduce your tax liability for any low-to-moderate incomes, persons with disabilities,
year prior to the withdrawal year is not taxed. and limited-English-speaking taxpayers who need
2. That part is allowed as a net operating loss deduction. help preparing their own tax returns. Go to IRS.gov/
VITA, download the free IRS2Go app, or call
800-906-9887 for information on free tax return prepa-
More Information ration.
This section briefly discusses the CCF program. For more • TCE. The Tax Counseling for the Elderly (TCE) pro-
detailed information, see the following legislative authori- gram offers free tax help for all taxpayers, particularly
ties. those who are 60 years of age and older. TCE volun-
teers specialize in answering questions about pen-
• Section 607 of the Merchant Marine Act of 1936, as sions and retirement-related issues unique to seniors.
amended (46 U.S.C. 53503). Go to IRS.gov/TCE, download the free IRS2Go app,
• Chapter 2, Part 259 of title 50 of the Code of Federal or call 888-227-7669 for information on free tax return
Regulations (50 C.F.R., Part 259). preparation.
• Subchapter A, Part 3 of title 26 of the Code of Federal • MilTax. Members of the U.S. Armed Forces and
Regulations (26 C.F.R., Part 3). qualified veterans may use MilTax, a free tax service
offered by the Department of Defense through Military
• Section 7518 of the Internal Revenue Code (IRC
OneSource.
7518).
Also, the IRS offers Free Fillable Forms, which can
The application kit you can obtain from NMFS at the ad- be completed online and then filed electronically re-
dress or phone number given earlier may contain copies gardless of income.
of some of these sources of additional information. Also,
see their web page at www.fisheries.noaa.gov/national/ Using online tools to help prepare your return. Go to
funding-and-financial-services/capital-construction-fund- IRS.gov/Tools for the following.
program. • The Earned Income Tax Credit Assistant IRS.gov/ (
EITCAssistant) determines if you’re eligible for the
earned income credit (EIC).
How To Get Tax Help • The Online EIN Application IRS.gov/EIN ( ) helps you
get an employer identification number (EIN).
If you have questions about a tax issue, need help prepar-
ing your tax return, or want to download free publications, • The Tax Withholding Estimator IRS.gov/W4App ( )
forms, or instructions, go to IRS.gov and find resources makes it easier for everyone to pay the correct amount
that can help you right away. of tax during the year. The tool is a convenient, online
way to check and tailor your withholding. It’s more
Preparing and filing your tax return. After receiving all user-friendly for taxpayers, including retirees and
your wage and earnings statements (Form W-2, W-2G, self-employed individuals. The features include the
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment following.
compensation statements (by mail or in a digital format) or
– Easy to understand language.
other government payment statements (Form 1099-G);
and interest, dividend, and retirement statements from

Publication 595 (October 2021) Page 5

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– The ability to switch between screens, correct pre- Tax reform. Tax reform legislation affects individuals,
vious entries, and skip screens that don’t apply. businesses, and tax-exempt and government entities. Go
to IRS.gov/TaxReform for information and updates on
– Tips and links to help you determine if you qualify
how this legislation affects your taxes.
for tax credits and deductions.
– A progress tracker. Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers on-
– A self-employment tax feature.
line service at SSA.gov/employer for fast, free, and secure
– Automatic calculation of taxable social security ben- online W-2 filing options to CPAs, accountants, enrolled
efits. agents, and individuals who process Form W-2, Wage
• The First Time Homebuyer Credit Account Look-up and Tax Statement, and Form W-2c, Corrected Wage and
(IRS.gov/HomeBuyer) tool provides information on Tax Statement.

your repayments and account balance. IRS social media. Go to IRS.gov/SocialMedia to see the
• The Sales Tax Deduction Calculator IRS.gov/ ( various social media tools the IRS uses to share the latest
SalesTax) figures the amount you can claim if you information on tax changes, scam alerts, initiatives, prod-
itemize deductions on Schedule A (Form 1040). ucts, and services. At the IRS, privacy and security are
paramount. We use these tools to share public informa-
Getting answers to your tax questions. On
tion with you. Don’t post your SSN or other confidential in-
IRS.gov, you can get up-to-date information on
formation on social media sites. Always protect your iden-
current events and changes in tax law.
tity when using any social networking site.
• IRS.gov/Help: A variety of tools to help you get an- The following IRS YouTube channels provide short, in-
swers to some of the most common tax questions. formative videos on various tax-related topics in English,
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that Spanish, and ASL.
will ask you questions on a number of tax law topics • Youtube.com/irsvideos.
and provide answers.
• Youtube.com/irsvideosmultilingua.
• IRS.gov/Forms: Find forms, instructions, and publica-
tions. You will find details on 2021 tax changes and • Youtube.com/irsvideosASL.

hundreds of interactive links to help you find answers Watching IRS videos. The IRS Video portal
to your questions. (IRSVideos.gov) contains video and audio presentations
• You may also be able to access tax law information in for individuals, small businesses, and tax professionals.
your electronic filing software.
Online tax information in other languages. You can
find information on IRS.gov/MyLanguage if English isn’t
Need someone to prepare your tax return? There are your native language.
various types of tax return preparers, including tax prepar-
ers, enrolled agents, certified public accountants (CPAs), Free interpreter service. Multilingual assistance, provi-
attorneys, and many others who don’t have professional ded by the IRS, is available at Taxpayer Assistance Cen-
credentials. If you choose to have someone prepare your ters (TACs) and other IRS offices. Over-the-phone inter-
tax return, choose that preparer wisely. A paid tax pre- preter service is accessible in more than 350 languages.
parer is:
Getting tax forms and publications. Go to IRS.gov/
• Primarily responsible for the overall substantive accu- Forms to view, download, or print all of the forms, instruc-
racy of your return, tions, and publications you may need. You can also down-
• Required to sign the return, and load and view popular tax publications and instructions
(including the Instructions for Forms 1040 and 1040-SR)
• Required to include their preparer tax identification on mobile devices as an eBook at IRS.gov/eBooks. Or
number (PTIN). you can go to IRS.gov/OrderForms to place an order.
Although the tax preparer always signs the return,
you're ultimately responsible for providing all the informa- Access your online account (individual taxpayers
tion required for the preparer to accurately prepare your only). Go to IRS.gov/Account to securely access infor-
return. Anyone paid to prepare tax returns for others mation about your federal tax account.
should have a thorough understanding of tax matters. For • View the amount you owe, pay online, or set up an on-
more information on how to choose a tax preparer, go to line payment agreement.
Tips for Choosing a Tax Preparer on IRS.gov.
• Access your tax records online.
Coronavirus. Go to IRS.gov/Coronavirus for links to in- • Review your payment history.
formation on the impact of the coronavirus, as well as tax
relief available for individuals and families, small and large • Go to IRS.gov/SecureAccess to review the required
identity authentication process.
businesses, and tax-exempt organizations.

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Using direct deposit. The fastest way to receive a tax IRS.gov/Payments for information on how to make a pay-
refund is to file electronically and choose direct deposit, ment using any of the following options.
which securely and electronically transfers your refund di-
• IRS Direct Pay: Pay your individual tax bill or estima-
rectly into your financial account. Direct deposit also
ted tax payment directly from your checking or sav-
avoids the possibility that your check could be lost, stolen,
ings account at no cost to you.
or returned undeliverable to the IRS. Eight in 10 taxpayers
use direct deposit to receive their refunds. The IRS issues • Debit or Credit Card: Choose an approved payment
more than 90% of refunds in less than 21 days. processor to pay online, by phone, or by mobile de-
vice.
Getting a transcript of your return. The quickest way
to get a copy of your tax transcript is to go to IRS.gov/ • Electronic Funds Withdrawal: Offered only when filing
your federal taxes using tax return preparation soft-
Transcripts. Click on either “Get Transcript Online” or “Get
ware or through a tax professional.
Transcript by Mail” to order a free copy of your transcript.
If you prefer, you can order your transcript by calling • Electronic Federal Tax Payment System: Best option
800-908-9946. for businesses. Enrollment is required.
Reporting and resolving your tax-related identity • Check or Money Order: Mail your payment to the ad-
theft issues. dress listed on the notice or instructions.
• Tax-related identity theft happens when someone • Cash: You may be able to pay your taxes with cash at
steals your personal information to commit tax fraud. a participating retail store.
Your taxes can be affected if your SSN is used to file a • Same-Day Wire: You may be able to do same-day
fraudulent return or to claim a refund or credit. wire from your financial institution. Contact your finan-
• The IRS doesn’t initiate contact with taxpayers by cial institution for availability, cost, and cut-off times.

email, text messages, telephone calls, or social media What if I can’t pay now? Go to IRS.gov/Payments for
channels to request personal or financial information. more information about your options.
This includes requests for personal identification num-
bers (PINs), passwords, or similar information for • Apply for an online payment agreement IRS.gov/ (
credit cards, banks, or other financial accounts. OPA) to meet your tax obligation in monthly install-
ments if you can’t pay your taxes in full today. Once
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft you complete the online process, you will receive im-
Central webpage, for information on identity theft and mediate notification of whether your agreement has
data security protection for taxpayers, tax professio- been approved.
nals, and businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of tax-related • Use the Offer in Compromise Pre-Qualifier to see if
identity theft, you can learn what steps you should you can settle your tax debt for less than the full
take. amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC.
• Get an Identity Protection PIN (IP PIN). IP PINs are
six-digit numbers assigned to eligible taxpayers to Filing an amended return. You can now file Form
help prevent the misuse of their SSNs on fraudulent 1040-X electronically with tax filing software to amend
federal income tax returns. When you have an IP PIN, 2019 Forms 1040 and 1040-SR. To do so, you must have
it prevents someone else from filing a tax return with e-filed your original 2019 return. Amended returns for all
your SSN. To learn more, go to IRS.gov/IPPIN. prior years must be mailed. See Tips for taxpayers who
need to file an amended tax return and go to IRS.gov/
Checking on the status of your refund. Form1040X for information and updates.
• Go to IRS.gov/Refunds.
Checking the status of your amended return. Go to
• The IRS can’t issue refunds before mid-February 2022 IRS.gov/WMAR to track the status of Form 1040-X amen-
for returns that claimed the EIC or the additional child ded returns. Please note that it can take up to 3 weeks
tax credit (ACTC). This applies to the entire refund, from the date you filed your amended return for it to show
not just the portion associated with these credits. up in our system, and processing it can take up to 16
• Download the official IRS2Go app to your mobile de- weeks.
vice to check your refund status.
Understanding an IRS notice or letter you’ve re-
• Call the automated refund hotline at 800-829-1954. ceived. Go to IRS.gov/Notices to find additional informa-
tion about responding to an IRS notice or letter.
Making a tax payment. The IRS uses the latest encryp-
tion technology to ensure your electronic payments are Contacting your local IRS office. Keep in mind, many
safe and secure. You can make electronic payments on- questions can be answered on IRS.gov without visiting an
line, by phone, and from a mobile device using the IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/
IRS2Go app. Paying electronically is quick, easy, and LetUsHelp for the topics people ask about most. If you still
faster than mailing in a check or money order. Go to need help, IRS TACs provide tax help when a tax issue

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can’t be handled online or by phone. All TACs now pro- • You face (or your business is facing) an immediate
vide service by appointment, so you’ll know in advance threat of adverse action; or
that you can get the service you need without long wait
• You’ve tried repeatedly to contact the IRS but no one
times. Before you visit, go to IRS.gov/TACLocator to find
has responded, or the IRS hasn’t responded by the
the nearest TAC and to check hours, available services,
date promised.
and appointment options. Or, on the IRS2Go app, under
the Stay Connected tab, choose the Contact Us option
and click on “Local Offices.” How Can You Reach TAS?

TAS has offices in every state, the District of Columbia,
The Taxpayer Advocate Service (TAS) and Puerto Rico. Your local advocate’s number is in your
Is Here To Help You local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call them at 877-777-4778.
What Is TAS?
How Else Does TAS Help Taxpayers?
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is TAS works to resolve large-scale problems that affect
to ensure that every taxpayer is treated fairly and that you many taxpayers. If you know of one of these broad issues,
know and understand your rights under the Taxpayer Bill please report it to them at IRS.gov/SAMS.
of Rights.
TAS for Tax Professionals
How Can You Learn About Your Taxpayer
Rights? TAS can provide a variety of information for tax professio-
nals, including tax law updates and guidance, TAS pro-
The Taxpayer Bill of Rights describes 10 basic rights that grams, and ways to let TAS know about systemic prob-
all taxpayers have when dealing with the IRS. Go to lems you’ve seen in your practice.
TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are
Low Income Taxpayer Clinics (LITCs)
your rights. Know them. Use them.
LITCs are independent from the IRS. LITCs represent in-
What Can TAS Do For You? dividuals whose income is below a certain level and need
to resolve tax problems with the IRS, such as audits, ap-
TAS can help you resolve problems that you can’t resolve peals, and tax collection disputes. In addition, clinics can
with the IRS. And their service is free. If you qualify for provide information about taxpayer rights and responsibili-
their assistance, you will be assigned to one advocate ties in different languages for individuals who speak Eng-
who will work with you throughout the process and will do lish as a second language. Services are offered for free or
everything possible to resolve your issue. TAS can help a small fee for eligible taxpayers. To find a clinic near you,
you if: visit TaxpayerAdvocate.IRS.gov/about/LITC or see IRS
• Your problem is causing financial difficulty for you, Pub. 4134, Low Income Taxpayer Clinic List.
your family, or your business;

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