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            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              Introduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
                                                              Important Reminder . . . . . . . . . . . . . . . . . . . . . . . .        2
Publication 595
(Rev. October 2020)                                           Capital Construction Fund . . . . . . . . . . . . . . . . . . .           2
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 Capital Construction Fund 
                                                              (CCF). The CCF is a special investment program adminis-
Fishermen                                                     tered  by  the  National  Marine  Fisheries  Service  (NMFS) 
                                                              and the Internal Revenue Service (IRS). This program al-
                                                              lows fishermen to defer paying income tax on certain in-
                                                              come they invest in a CCF account and later use to ac-
                                                              quire, 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.

                                                              Comments  and  suggestions.             We  welcome  your  com-
                                                              ments about this publication and your suggestions for fu-
                                                              ture editions.
                                                              You  can  send  us  comments  through                           IRS.gov/ 
                                                              FormComments.  Or  you  can  write  to:  Internal  Revenue 
                                                              Service,  Tax  Forms  and  Publications,  1111  Constitution 
                                                              Ave. NW, IR-6526, Washington, DC 20224
                                                              Although  we  can’t  respond  individually  to  each  com-
                                                              ment received, we do appreciate your feedback and will 
                                                              consider  your  comments  as  we  revise  our  tax  forms,  in-
                                                              structions,  and  publications.  We  can’t  answer  tax  ques-
                                                              tions sent to the above address.
                                                              Tax  questions.       If  you  have  a  tax  question  not  an-
                                                              swered by this publication or How To Get Tax Help at the 
                                                              end of this publication, go to the IRS Interactive Tax Assis-
                                                              tant page at  IRS.gov/Help/ITA where you can find topics 
                                                              using the search feature or by viewing the categories lis-
                                                              ted.
                                                              Getting  tax  forms,  instructions,  and  publications. 
                                                              Visit IRS.gov/Forms  to  download  current  and  prior-year 
                                                              forms, instructions, and publications.
Get forms and other information faster and easier at:         Ordering tax forms, instructions, and publications. 
• IRS.gov (English)    •       IRS.gov/Korean (한국어)           Go to IRS.gov/OrderForms to order current forms, instruc-
• IRS.gov/Spanish (Español)  • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文) •       IRS.gov/Vietnamese (TiếngViệt) tions,  and  publications;  call  800-829-3676  to  order 

Oct 29, 2020

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prior-year forms and instructions. Your order should arrive Eligible vessels. There are two types of vessels that
within 10 business days. may be considered eligible, those weighing 5 tons or more
and those weighing less than 5 tons. For each type, cer-
tain requirements must be met.
Important Reminder Vessel weighing 5 tons or more. To be considered
eligible, the vessel must meet all the following require-
Photographs of missing children. The IRS is a proud ments.
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children se- • Be built or rebuilt in the United States.
lected by the Center may appear in this publication on pa- • Be documented under the laws of the United States.
ges that would otherwise be blank. You can help bring
these children home by looking at the photographs and • Be used commercially in the fisheries of the United
States.
calling 1-800-THE-LOST (1-800-843-5678) if you recog-
nize a child. • Be operated in the foreign or domestic commerce of
the United States.
Vessel weighing less than 5 tons. A small vessel,
Capital Construction Fund weighing at least 2 net tons but less than 5 net tons, must
meet all the following requirements to be considered eligi-
The following sections discuss CCF accounts and the ble.
types of bookkeeping accounts you must maintain when
you invest in a CCF account. They also discuss the in- • Be built or rebuilt in the United States.
come tax treatment of CCF deposits, earnings, and with- • Be owned by a U.S. citizen.
drawals. Have a home port in the United States.
•
• Be used commercially in the fisheries of the United
CCF Accounts
States.

This section explains who can open a CCF account and Deferring tax on CCF deposits and earnings. You can
how to use the account to defer income tax. use a CCF account to defer income tax by taking the fol-
lowing actions.
Opening a CCF account. If you are a U.S. citizen and
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- • Excluding from income deposits assigned to certain
ment with the Secretary of Commerce through the NMFS. accounts (discussed later).
This agreement will establish the following.
• Making withdrawals from your CCF account when you
• Agreement vessels. Eligible vessels named in the acquire, build, or rebuild fishing vessels.
agreement that will be the basis for the deferral of in-
come tax. • Reducing the basis of fishing vessels you acquire,
build, or rebuild to recapture amounts previously ex-
• Planned use of withdrawals. Use of CCF funds to ac- cluded from tax.
quire, build, or rebuild a vessel.
Reporting requirements. Beginning with the tax
• CCF depository. Where your CCF funds will be held. 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: Within a CCF
www.fisheries.noaa.gov/national/funding-and-
financial-services/capital-construction-fund-program. This section discusses the three types of bookkeeping ac-
counts you must maintain when you invest in a CCF ac-
You can call NMFS to request an application kit or
count. Your total CCF deposits and earnings for any given
get additional information at 301-427-8784. Their
year are limited to the amount attributed to these three ac-
fax number is 301-713-1939.
counts for that year.

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Capital account. The capital account consists primarily Tax Treatment of CCF Deposits
of amounts attributable to the following items.
This section explains the tax treatment of income used as
1. Allowable depreciation deductions for agreement ves-
the basis for CCF deposits.
sels.
2. Any nontaxable return of capital from either (a) or (b), Capital gains. Do not report any transaction that produ-
below. ces a capital gain if you deposit the net proceeds into your
CCF account. This treatment applies to either of the fol-
a. The sale or other disposition of agreement ves- lowing transactions.
sels.
• The sale or other disposition of an agreement vessel.
b. Insurance or indemnity proceeds attributable to
agreement vessels. • The receipt of insurance or indemnity proceeds attrib-
utable to an agreement vessel.
3. Any tax-exempt interest earned on state or local
bonds in your CCF account. Depreciation recapture. Do not report any transaction
that produces depreciation recapture if you deposit the
Capital gain account. The capital gain account consists net proceeds into your CCF account. This treatment ap-
of amounts attributable to the following items reduced by plies to either of the following transactions.
any capital losses from assets held in your CCF account
for more than 6 months. • The sale or other disposition of an agreement vessel.
• The receipt of insurance or indemnity proceeds attrib-
1. Any capital gain from either of the following sources.
utable to an agreement vessel.
a. The sale or other disposition of agreement vessels
held for more than 6 months. Earnings from operations. Report earnings from the
operation of agreement vessels on your Schedule C
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-
2. Any capital gain from assets held in your CCF ac- ings you deposited into your CCF account from the
count for more than 6 months. amount you would otherwise enter as taxable income on
Form 1040 or 1040-SR, line 15 (for 2020). 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 2020)
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 2020).
sels.
The deduction for S corporation earnings deposited into a
b. Insurance or indemnity proceeds attributable to
CCF account is separately stated on Schedule K (Form
agreement vessels.
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 2020).
state and local bonds), most dividends, and other or-
dinary income earned on the assets in your CCF ac-
count.

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Tax Treatment of CCF Earnings contiguous domestic trade, or the fisheries of the Uni-
ted States.
This section explains the tax treatment of the earnings
How to determine the source of qualified withdraw-
from the assets in your CCF account when the earnings
als. When you make a qualified withdrawal, the amount is
are redeposited or left in your account. However, if you
treated as being withdrawn in the following order from the
choose to withdraw the earnings in the year earned, you
accounts listed below.
must generally pay income tax on them.
1. The capital account.
Capital gains. Do not report any capital gains from the
sale of capital assets held in your CCF account. This in- 2. The capital gain account.
cludes capital gain distributions reported to you on Form 3. The ordinary income account.
1099-DIV or a substitute statement. However, you should
attach a statement to your tax return to list the payers and Excluding qualified withdrawals from tax. Do not re-
the amounts and to identify the capital gains as “CCF ac- port on your income tax return any qualified withdrawals
count earnings.” from your CCF account.
Interest and dividends. Do not report any ordinary in- Reduce the depreciable basis of fishing vessels
come (such as interest and dividends) you earn on the as- ! you acquire, build, or rebuild when you make a
sets in your CCF account. However, you should attach a CAUTION qualified withdrawal from either the capital gain or
statement to your return to list the payers and the amounts the ordinary income account.
and to identify them as “CCF account earnings.”
If you are required to file Schedule B (Form 1040), you Nonqualified Withdrawals
can add these earnings to the list of payers and amounts
on line 1 or line 5 (for 2020) and identify them as “CCF A nonqualified withdrawal from a CCF account is gener-
earnings.” Then, subtract the same amounts from the list ally any withdrawal that is not a qualified withdrawal.
and identify them as “CCF deposits.” Qualified withdrawals are defined under Qualified With-
drawals, earlier.
Tax-exempt interest. Do not report tax-exempt inter-
est from state or local bonds you held in your CCF ac- Examples. Examples of nonqualified withdrawals in-
count. You are not required to report this interest on Form clude the following amounts from either the ordinary in-
1040 or 1040-SR, line 2a (for 2020). come account or the capital gain account.
• Amounts remaining in a CCF account upon termina-
Tax Treatment of CCF Withdrawals tion of your agreement with NMFS.
This section discusses the tax treatment of amounts you • Amounts you withdraw and use to make principal pay-
withdraw from your CCF account during the year. ments on the mortgage of a vessel if the basis of that
vessel and the bases of other vessels you own have
Qualified Withdrawals already been reduced to zero.
• Amounts determined by the IRS to cause your CCF
A qualified withdrawal from a CCF account is one that is account balance to exceed the amount appropriate to
approved by NMFS for either of the following uses. meet your planned use of withdrawals. You will gener-
• Acquiring, building, or rebuilding qualified vessels (de- ally be given 3 years to revise your plans to cover this
fined next). excess balance.
• Making principal payments on the mortgage of a quali- • Amounts you leave in your account for more than 25
fied vessel. years. There is a graduated schedule under which the
percentage applied to determine the amount of the
• NMFS will not approve amounts withdrawn to pur- nonqualified withdrawal increases from 20% in the
chase nets not continuously attached to the vessel, 26th year to 100% in the 30th year.
such as seine nets, gill set-nets, and gill drift-nets.
• NMFS will approve amounts withdrawn to purchase How to determine the source of nonqualified with-
trawl nets. drawals. When you make a nonqualified withdrawal from
your CCF account, the amount is treated as being with-
Qualified vessel. This is any vessel that meets all of the drawn in the following order from the accounts listed be-
following requirements. low.
• The vessel was built or rebuilt in the United States. 1. The ordinary income account.
• The vessel is documented under the laws of the Uni- 2. The capital gain account.
ted States.
3. The capital account.
• The person maintaining the CCF account agrees with
the Secretary of Commerce that the vessel will be op- Paying tax on nonqualified withdrawals. In general,
erated in U.S. foreign trade, Great Lakes trade, non- nonqualified withdrawals are taxed separately from your

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other gross income and at the highest marginal tax rate in • Subchapter A, Part 3 of title 26 of the Code of Federal
effect for the year of withdrawal. However, for taxpayers Regulations (26 C.F.R., Part 3).
who are not corporations, nonqualified withdrawals trea-
• Section 7518 of the Internal Revenue Code (IRC
ted as made from the capital gain account are taxed at a
7518).
rate that cannot exceed 20%.
The application kit you can obtain from NMFS at the ad-
Partnerships and S corporations. Taxable dress or phone number given earlier may contain copies
TIP nonqualified partnership withdrawals are sepa- of some of these sources of additional information. Also,
rately stated on Schedule K (Form 1065), see their web page at www.fisheries.noaa.gov/national/
line 20c, and allocated to the partners on Schedule K-1 funding-and-financial-services/capital-construction-fund-
(Form 1065), box 20 (for 2020). Taxable nonqualified program.
withdrawals by an S corporation are separately stated on
Schedule K (Form 1120-S), line 17d, and allocated to the
shareholders on Schedule K-1 (Form 1120-S), box 17 (for
2020). How To Get Tax Help

If you have questions about a tax issue, need help prepar-
Interest. You must pay interest on the additional tax due
ing your tax return, or want to download free publications,
to nonqualified withdrawals that are treated as made from
forms, or instructions, go to IRS.gov and find resources
either the ordinary income or the capital gain account. The
that can help you right away.
interest period begins on the last date for paying tax for
the year for which you deposited the amount you withdrew Preparing and filing your tax return. After receiving
from your CCF account. The period ends on the last date your wage and earning statements (Form W-2, W-2G,
for paying tax for the year in which you make the nonquali- 1099-R, 1099-MISC) from all employers and interest and
fied withdrawal. The interest rate on the nonqualified with- dividend statements from banks (Forms 1099), you can
drawal is simple interest. The rate is subject to change an- find free options to prepare and file your return on IRS.gov
nually and is published in the Federal Register. or in your local community if you qualify.
You can also call NMFS at 301-427-8784 to get The Volunteer Income Tax Assistance (VITA) program
the current interest rate. offers free tax help to people with low-to-moderate in-
comes, persons with disabilities, and limited-English-
speaking taxpayers who need help preparing their own
tax returns. The Tax Counseling for the Elderly (TCE) pro-
Interest deduction. You can deduct the interest you gram offers free tax help for all taxpayers, particularly
pay on a nonqualified withdrawal as a trade or business those who are 60 years of age and older. TCE volunteers
expense. specialize in answering questions about pensions and re-
tirement-related issues unique to seniors.
Reporting the additional tax and interest. Attach a
You can go to IRS.gov to see your options for preparing
statement to your income tax return showing your compu-
and filing your return which include the following.
tation of the tax and the interest on a nonqualified with-
drawal. Include the tax and interest on Schedule 2 (Form • Free File. Go to IRS.gov/FreeFile to see if you qualify
1040), line 10 (for 2020). To the left of line 10, enter in the to use brand-name software to prepare and e-file your
amount of tax and interest and “CCF.” federal tax return for free.
Tax benefit rule. If any portion of your nonqualified with- • VITA. Go to IRS.gov/VITA, download the free IRS2Go
app, or call 800-906-9887 to find the nearest VITA lo-
drawal is properly attributable to contributions (not earn-
cation for free tax preparation.
ings on the contributions) you made to the CCF account
that did not reduce your tax liability for any tax year prior to • TCE. Go to IRS.gov/TCE, download the free IRS2Go
the withdrawal year, the following tax treatment applies. app, or call 888-227-7669 to find the nearest TCE lo-
cation for free tax preparation.
1. The part that did not reduce your tax liability for any
year prior to the withdrawal year is not taxed. Employers can register to use Business Services On-
2. That part is allowed as a net operating loss deduction. line. The SSA offers online service for fast, free, and se-
cure online W-2 filing options to CPAs, accountants, en-
rolled agents, and individuals who process Forms W-2,
More Information Wage and Tax Statement, and Forms W-2c, Corrected
Wage and Tax Statement. Employers can go to SSA.gov/
This section briefly discusses the CCF program. For more employer for more information.
detailed information, see the following legislative authori-
ties. Getting answers to your tax questions. On
IRS.gov, get answers to your tax questions any-
• Section 607 of the Merchant Marine Act of 1936, as time, anywhere.
amended (46 U.S.C. 53503).
• Chapter 2, Part 259 of title 50 of the Code of Federal
Regulations (50 C.F.R., Part 259).

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(including the 1040 and 1040-SR instructions) on mobile
• Go to IRS.gov/Help for a variety of tools that will help
devices as an eBook at no charge at IRS.gov/eBooks. Or
you get answers to some of the most common tax
you can go to IRS.gov/OrderForms to place an order and
questions.
have them mailed to you within 10 business days.
• Go to IRS.gov/ITA for the Interactive Tax Assistant, a
tool that will ask you questions on a number of tax law Access your online account (individual taxpayers
topics and provide answers. You can print the entire only). Go to IRS.gov/Account to securely access infor-
interview and the final response for your records. mation about your federal tax account.
• Go to IRS.gov/Forms to search for our forms, instruc- • View the amount you owe, pay online, or set up an on-
tions, and publications. You will find details on 2020 line payment agreement.
tax changes and hundreds of interactive links to help • Access your tax records online.
you find answers to your questions.
• Review the past 24 months of your payment history.
• You may also be able to access tax law information in
your electronic filing software. • Go to IRS.gov/SecureAccess to review the required
identity authentication process.

Tax reform. Tax reform legislation affects individuals, Using direct deposit. The fastest way to receive a tax
businesses, and tax-exempt and government entities. Go refund is to combine direct deposit and IRS e-file. Direct
to IRS.gov/TaxReform for information and updates on deposit securely and electronically transfers your refund
how this legislation affects your taxes. directly into your financial account. Eight in 10 taxpayers
use direct deposit to receive their refund. The IRS issues
IRS social media. Go to IRS.gov/SocialMedia to see the more than 90% of refunds in less than 21 days.
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, prod- Getting a transcript or copy of a return. The quickest
ucts, and services. At the IRS, privacy and security are way to get a copy of your tax transcript is to go to IRS.gov/
paramount. We use these tools to share public informa- Transcripts. Click on either "Get Transcript Online" or "Get
tion with you. Don’t post your social security number or Transcript by Mail" to order a copy of your transcript. If
other confidential information on social media sites. Al- you prefer, you can order your transcript by calling
ways protect your identity when using any social network- 800-908-9946.
ing site.
The following IRS YouTube channels provide short, in- Using online tools to help prepare your return. Go to
formative videos on various tax-related topics in English, IRS.gov/Tools for the following.
Spanish, and ASL. • The Earned Income Tax Credit Assistant IRS.gov/ (
• Youtube.com/irsvideos. EIC) determines if you’re eligible for the EIC.
• Youtube.com/irsvideosmultilingua. • The Online EIN Application IRS.gov/EIN ( ) helps you
get an employer identification number.
• Youtube.com/irsvideosASL.
• The Tax Withholding Estimator IRS.gov/W4App ( )
Watching IRS videos. The IRS Video portal makes it easier for everyone to pay the correct amount
(IRSVideos.gov) contains video and audio presentations of tax during the year. The Estimator replaces the
for individuals, small businesses, and tax professionals. Withholding Calculator. The redesigned tool is a con-
venient, online way to check and tailor your withhold-
Getting tax information in other languages. For tax- ing. It’s more user-friendly for taxpayers, including re-
payers whose native language isn’t English, we have the tirees and self-employed individuals. The new and
following resources available. Taxpayers can find informa- improved features include the following.
tion on IRS.gov in the following languages. — Easy to understand language;
• Spanish IRS.gov/Spanish ( ). — The ability to switch between screens, correct pre-
vious entries, and skip screens that don’t apply;
• Chinese IRS.gov/Chinese ( ). — Tips and links to help you determine if you qualify
• Korean IRS.gov/Korean ( ). for tax credits and deductions;
— A progress tracker;
• Russian IRS.gov/Russian ( ).
— A self-employment tax feature; and
• Vietnamese IRS.gov/Vietnamese ( ). — Automatic calculation of taxable social security
The IRS Taxpayer Assistance Centers (TACs) provide benefits.
over-the-phone interpreter service in over 170 languages, • The First Time Homebuyer Credit Account Look-up
and the service is available free to taxpayers. (IRS.gov/HomeBuyer) tool provides information on
your repayments and account balance.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all of the forms, instruc- • The Sales Tax Deduction Calculator IRS.gov/ (
tions, and publications you may need. You can also down- SalesTax) figures the amount you can claim if you
load and view popular tax publications and instructions itemize deductions on Schedule A (Form 1040),

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choose not to claim state and local income taxes, and What if I can’t pay now? Go to IRS.gov/Payments for
you didn’t save your receipts showing the sales tax more information about your options.
you paid.
• Apply for an online payment agreement IRS.gov/ (
Resolving tax-related identity theft issues. OPA) to meet your tax obligation in monthly install-
ments if you can’t pay your taxes in full today. Once
• The IRS doesn’t initiate contact with taxpayers by you complete the online process, you will receive im-
email or telephone to request personal or financial in- mediate notification of whether your agreement has
formation. This includes any type of electronic com- been approved.
munication, such as text messages and social media
channels. • Use the Offer in Compromise Pre-Qualifier to see if
you can settle your tax debt for less than the full
• Go to IRS.gov/IDProtection for information. amount you owe. For more information on the Offer in
• If your SSN has been lost or stolen or you suspect Compromise program, go to IRS.gov/OIC.
you’re a victim of tax-related identity theft, visit
Checking the status of an amended return. Go to
IRS.gov/IdentityTheft to learn what steps you should
IRS.gov/WMAR to track the status of Form 1040-X amen-
take.
ded returns. Please note that it can take up to 3 weeks
Checking on the status of your refund. from the date you mailed your amended return for it to
show up in our system and processing it can take up to 16
• Go to IRS.gov/Refunds. weeks.
• The IRS can’t issue refunds before mid-February 2021
for returns that claimed the EIC or the ACTC. This ap- Understanding an IRS notice or letter. Go to IRS.gov/
plies to the entire refund, not just the portion associ- Notices to find additional information about responding to
ated with these credits. an IRS notice or letter.

• Download the official IRS2Go app to your mobile de- Contacting your local IRS office. Keep in mind, many
vice to check your refund status. questions can be answered on IRS.gov without visiting an
• Call the automated refund hotline at 800-829-1954. IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/
LetUsHelp for the topics people ask about most. If you still
Making a tax payment. The IRS uses the latest encryp- need help, IRS TACs provide tax help when a tax issue
tion technology to ensure your electronic payments are can’t be handled online or by phone. All TACs now pro-
safe and secure. You can make electronic payments on- vide service by appointment so you’ll know in advance
line, by phone, and from a mobile device using the that you can get the service you need without long wait
IRS2Go app. Paying electronically is quick, easy, and times. Before you visit, go to IRS.gov/TACLocator to find
faster than mailing in a check or money order. Go to the nearest TAC, check hours, available services, and ap-
IRS.gov/Payments to make a payment using any of the pointment options. Or, on the IRS2Go app, under the Stay
following options. Connected tab, choose the Contact Us option and click on
“Local Offices.”
• IRS Direct Pay: Pay your individual tax bill or estima-
ted tax payment directly from your checking or sav-
ings account at no cost to you. The Taxpayer Advocate Service (TAS)
• Debit or credit card: Choose an approved payment Is Here To Help You
processor to pay online, by phone, and by mobile de- What Is TAS?
vice.
TAS is an independent organization within the IRS that
• Electronic Funds Withdrawal: Offered only when filing
helps taxpayers and protects taxpayer rights. Their job is
your federal taxes using tax preparation software or
to ensure that every taxpayer is treated fairly and that you
through a tax professional.
know and understand your rights under the Taxpayer Bill
• Electronic Federal Tax Payment System: Best option of Rights.
for businesses. Enrollment is required.
• Check or money order: Mail your payment to the ad- How Can You Learn About Your Taxpayer
dress listed on the notice or instructions. Rights?

• Cash: You may be able to pay your taxes with cash at The Taxpayer Bill of Rights describes 10 basic rights that
a participating retail store. all taxpayers have when dealing with the IRS. Go to
• Same-Day Wire: You may be able to do same-day TaxpayerAdvocate.IRS.gov to help you understand what
wire from your financial institution. Contact your finan- these rights mean to you and how they apply. These are
cial institution for availability, cost, and cut-off times. your rights. Know them. Use them.

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What Can TAS Do For You? TAS also has a website, Tax Reform Changes, which
shows you how the new tax law may change your future
TAS can help you resolve problems that you can’t resolve tax filings and helps you plan for these changes. The in-
with the IRS. And their service is free. If you qualify for formation is categorized by tax topic in the order of the
their assistance, you will be assigned to one advocate IRS Form 1040 or 1040-SR. Go to TaxChanges.us for
who will work with you throughout the process and will do more information.
everything possible to resolve your issue. TAS can help
you if:
TAS for Tax Professionals
• Your problem is causing financial difficulty for you,
your family, or your business; TAS can provide a variety of information for tax professio-
nals, including tax law updates and guidance, TAS pro-
• You face (or your business is facing) an immediate
grams, and ways to let TAS know about systemic prob-
threat of adverse action; or
lems you’ve seen in your practice.
• You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the Low Income Taxpayer Clinics (LITCs)
date promised.
LITCs are independent from the IRS. LITCs represent in-
How Can You Reach TAS? dividuals whose income is below a certain level and need
to resolve tax problems with the IRS, such as audits, ap-
TAS has offices in every state, the District of Columbia, peals, and tax collection disputes. In addition, clinics can
and Puerto Rico. Your local advocate’s number is in your provide information about taxpayer rights and responsibili-
local directory and at TaxpayerAdvocate.IRS.gov/ ties in different languages for individuals who speak Eng-
Contact-Us. You can also call them at 877-777-4778. lish as a second language. Services are offered for free or
a small fee. To find a clinic near you, visit IRS.gov/LITC or
How Else Does TAS Help Taxpayers? see Pub. 4134, Low Income Taxpayer Clinic List.
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to them at IRS.gov/SAMS.

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