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Department of the Treasury Contents
Internal Revenue Service
Introduction ............................. . 1
Why Keep Records? ....................... . 2
Publication 552
(Rev. January 2011) Kinds of Records To Keep .................. . 2
Basic Records ........................... . 3
Cat. No. 15100V
Specific Records ......................... . 4
How Long To Keep Records ................ . 6
Recordkeeping How To Get Tax Help ...................... . 7

for Individuals
Introduction
This publication discusses why you should keep records,
what kinds of records you should keep, and how long you
should keep them.
You probably already keep records in your daily routine.
This includes keeping receipts for purchases and record-
ing information in your checkbook. Use this publication to
determine if you need to keep additional information in
your records.
Throughout this publication we refer you to other IRS
publications for additional information. See How To Get
Tax Help in the back of this publication for information
about getting publications and forms.
This publication does not discuss the records you
should keep when operating a business. For information
on business records, see Publication 583, Starting a Busi-
ness and Keeping Records.

Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for
future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
You can email us at *taxforms@irs.gov. (The asterisk
must be included in the address.) Please put “Publications
Comment” on the subject line. You can also send us
comments from www.irs.gov/formspubs/. Select “Com-
ment on Tax Forms and Publications” under “Information
about.”
Although we cannot respond individually to each com-
ment received, we do appreciate your feedback and will
consider your comments as we revise our tax products.
Get forms and other information Ordering forms and publications. Visit www.irs.gov/
faster and easier by: formspubs/ to download forms and publications, call
1-800-829-3676, or write to the address on page 2 and
Internet IRS.gov receive a response within 10 days after your request is
received.

Jan 20, 2011

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Internal Revenue Service You should keep your records in an orderly fashion and
1201 N. Mitsubishi Motorway in a safe place. Keep them by year and type of income or
Bloomington, IL 61705-6613 expense. One method is to keep all records related to a
particular item in a designated envelope.
In this section you will find guidance about basic records
Tax questions. If you have a tax question, check the
that everyone should keep. The section also provides
information available on IRS.gov or call 1-800-829-1040.
guidance about specific records you should keep for cer-
We cannot answer tax questions sent to the previous
tain items.
addresses.

Electronic records. All requirements that apply to hard
copy books and records also apply to electronic storage
Why Keep Records? systems that maintain tax books and records. When you
replace hard copy books and records, you must maintain
There are many reasons to keep records. In addition to tax the electronic storage systems for as long as they are
purposes, you may need to keep records for insurance material to the administration of tax law.
purposes or for getting a loan. Good records will help you: An electronic storage system is any system for prepar-
ing or keeping your records either by electronic imaging or
• Identify sources of income. You may receive
by transfer to an electronic storage media. The electronic
money or property from a variety of sources. Your
storage system must index, store, preserve, retrieve, and
records can identify the sources of your income. You
reproduce the electronically stored books and records in a
need this information to separate business from non-
legible, readable format. All electronic storage systems
business income and taxable from nontaxable in-
must provide a complete and accurate record of your data
come.
that is accessible to the IRS. Electronic storage systems
• Keep track of expenses. You may forget an ex- are also subject to the same controls and retention guide-
pense unless you record it when it occurs. You can lines as those imposed on your original hard copy books
use your records to identify expenses for which you and records.
can claim a deduction. This will help you determine if The original hard copy books and records may be de-
you can itemize deductions on your tax return. stroyed provided that the electronic storage system has
been tested to establish that the hard copy books and
• Keep track of the basis of property. You need to
records are being reproduced in compliance with IRS re-
keep records that show the basis of your property.
quirements for an electronic storage system and proce-
This includes the original cost or other basis of the
dures are established to ensure continued compliance with
property and any improvements you made.
all applicable rules and regulations. You still have the
• Prepare tax returns. You need records to prepare responsibility of retaining any other books and records that
your tax return. Good records help you to file quickly are required to be retained.
and accurately. The IRS may test your electronic storage system,
including the equipment used, indexing methodology,
• Support items reported on tax returns. You must
software and retrieval capabilities. This test is not consid-
keep records in case the IRS has a question about
ered an examination and the results must be shared with
an item on your return. If the IRS examines your tax
you. If your electronic storage system meets the require-
return, you may be asked to explain the items re-
ments mentioned earlier, you will be in compliance. If not,
ported. Good records will help you explain any item
you may be subject to penalties for non-compliance, un-
and arrive at the correct tax with a minimum of effort.
less you continue to maintain your original hard copy
If you do not have records, you may have to spend
books and records in a manner that allows you and the IRS
time getting statements and receipts from various
to determine your correct tax.
sources. If you cannot produce the correct docu-
For details on electronic storage system requirements,
ments, you may have to pay additional tax and be
see Rev. Proc. 97-22, which is on page 9 of Internal
subject to penalties.
Revenue Bulletin 1997-13 at www.irs.gov/pub/irs-irbs/
irb97-13.pdf.

Copies of tax returns. You should keep copies of your
Kinds of Records To Keep tax returns as part of your tax records. They can help you
prepare future tax returns, and you will need them if you file
The IRS does not require you to keep your records in a
an amended return. Copies of your returns and other
particular way. Keep them in a manner that allows you and
records can be helpful to your survivor or the executor or
the IRS to determine your correct tax.
administrator of your estate.
You can use your checkbook to keep a record of your If necessary, you can request a copy of a return and all
income and expenses. In your checkbook you should re- attachments (including Form W-2) from the IRS by using
cord amounts, sources of deposits, and types of expenses. Form 4506, Request for Copy of Tax Return. There is a
You also need to keep documents, such as receipts and charge for a copy of a return. For information on the cost
sales slips, that can help prove a deduction. and where to file, see the Form 4506 instructions.

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If you just need information from your return, you can Note. If you receive a Form W-2, keep Copy C until you
order a transcript in one of the following ways. begin receiving social security benefits. This will help pro-
tect your benefits in case there is a question about your
• Visit IRS.gov and click on “Online Services” and se-
work record or earnings in a particular year. Review the
lect “Order a Transcript.”
information shown on your annual (for workers over age
• Call 1-800-906-9946. 25) Social Security Statement.
• Use Form 4506-T, Request for Transcript of Tax Expenses. Your basic records prove the expenses for
Return, or Form 4506T-EZ, Short Form Request for which you claim a deduction (or credit) on your tax return.
Individual Tax Return Transcript. Your deductions may include alimony, charitable contribu-
There is no fee for a transcript. For more information, see tions, mortgage interest, and real estate taxes. You also
Form 4506-T. may have child care expenses for which you can claim a
credit.
Home. Your basic records should enable you to deter-
Basic Records
mine the basis or adjusted basis of your home. You need
Basic records are documents that everybody should keep. this information to determine if you have a gain or loss
These are the records that prove your income and ex- when you sell your home or to figure depreciation if you
penses. If you own a home or investments, your basic use part of your home for business purposes or for rent.
records should contain documents related to those items. Your records should show the purchase price, settlement
Table 1 lists documents you should keep as basic records. or closing costs, and the cost of any improvements. They
Following Table 1 are examples of information you can get also may show any casualty losses deducted and insur-
from these records. ance reimbursements for casualty losses. Your records
also should include a copy of Form 2119, Sale of Your
Table 1. Proof of Income and Expense Home, if you sold your previous home before May 7, 1997,
and postponed tax on the gain from that sale.
FOR items concerning KEEP as basic records... For information on which settlement or closing costs are
your... included in the basis of your home, see Publication 530,
Income • Form(s) W-2 Tax Information for Homeowners. For information on ba-
• Form(s) 1099 sis, including the basis of property you receive other than
• Bank statements by purchase, see Publication 551, Basis of Assets.
• Brokerage statements When you sell your home, your records should show the
• Form(s) K-1 sales price and any selling expenses, such as commis-
sions. For information on selling your home, see Publica-
Expenses • Sales slips tion 523, Selling Your Home.
• Invoices
• Receipts Investments. Your basic records should enable you to
• Canceled checks or other determine your basis in an investment and whether you
proof of payment have a gain or loss when you sell it. Investments include
• Written communications stocks, bonds, and mutual funds. Your records should
from qualified charities show the purchase price, sales price, and commissions.
Home • Closing statements They may also show any reinvested dividends, stock splits
and dividends, load charges, and original issue discount
• Purchase and sales
invoices (OID).
• Proof of payment For information on stocks and bonds, see Publication
• Insurance records 550, Investment Income and Expenses. For information on
• Receipts for improvement mutual funds, see Publication 564, Mutual Fund Distribu-
costs tions.
Investments • Brokerage statements
• Mutual fund statements Proof of Payment
• Form(s) 1099
• Form(s) 2439 One of your basic records is proof of payment. You should
keep these records to support certain amounts shown on
your tax return. Proof of payment alone is not proof that the
Income. Your basic records prove the amounts you report item claimed on your return is allowable. You also should
as income on your tax return. Your income may include keep other documents that will help prove that the item is
wages, dividends, interest, and partnership or S corpora- allowable.
tion distributions. Your records also can prove that certain Generally, you prove payment with a cash receipt, fi-
amounts are not taxable, such as tax-exempt interest. nancial account statement, credit card statement, can-
celed check, or substitute check. If you make payments in
cash, you should get a dated and signed receipt showing
the amount and the reason for the payment.

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If you make payments by electronic funds transfer, you records that show the part of your home that you use for
may be able to prove payment with an account statement. business and the expenses related to that use. For infor-
mation on how to allocate expenses between business and
Table 2. Proof of Payment personal use, see Publication 587, Business Use of Your
IF payment is by... THEN the statement must Home.
show the...
Cash • Amount Casualty and Theft Losses
• Payee’s name
• Transaction date To deduct a casualty or theft loss, you must be able to
prove that you had a casualty or theft. Your records also
Check • Check number must be able to support the amount you claim.
• Amount
• Payee’s name For a casualty loss, your records should show:
• Date the check amount • The type of casualty (car accident, fire, storm, etc.)
was posted to the account
by the financial institution and when it occurred,
Debit or credit card • Amount charged • That the loss was a direct result of the casualty, and
• Payee’s name • That you were the owner of the property.
• Transaction date
For a theft loss, your records should show:
Electronic funds transfer • Amount transferred
• Payee’s name • When you discovered your property was missing,
• Date the transfer was • That your property was stolen, and
posted to the account by
the financial institution • That you were the owner of the property.

Payroll deduction • Amount For more information, see Publication 547, Casualties,
• Payee code Disasters, and Thefts. For a workbook designed to help
• Transaction date
you figure your loss, see Publication 584, Casualty, Disas-
ter, and Theft Loss Workbook (Personal-Use Property).
Account statements. You may be able to prove payment
with a legible financial account statement prepared by your Child Care Credit
bank or other financial institution. These statements are
accepted as proof of payment if they show the items You must give the name, address, and taxpayer identifica-
reflected in Table 2. tion number for all persons or organizations that provide
Pay statements. You may have deductible expenses care for your child or dependent. You can use Form W-10,
withheld from your paycheck, such as union dues or medi- Dependent Care Provider’s Identification and Certification,
cal insurance premiums. You should keep your year-end or various other sources to get the information from the
or final pay statements as proof of payment of these care provider. Keep this information with your tax records.
expenses. For information on the credit, see Publication 503, Child
and Dependent Care Expenses.
Specific Records
This section is an alphabetical list of some items that Contributions
require specific records in addition to your basic records.
You must keep records to prove the contributions you
make during the year. The kinds of records depend on
Alimony whether the contribution is cash, noncash, or out-of-pocket
expenses. For information on contributions and the rec-
If you receive or pay alimony, you should keep a copy of ords you must keep, see Publication 526, Charitable Con-
your written separation agreement or the divorce, separate tributions.
maintenance, or support decree. If you pay alimony, you
also will need to know your former spouse’s social security
number. For information on alimony, see Publication 504, Credit for the Elderly or the Disabled
Divorced or Separated Individuals.
If you are under age 65, you must have your physician
complete a statement certifying that you were permanently
Business Use of Your Home and totally disabled on the date you retired.
You may be able to deduct certain expenses connected You do not have to file this statement with your Form
with the business use of your home. You should keep 1040 or Form 1040A, but you must keep it for your records.

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If the Department of Veterans Affairs (VA) certifies that • Date and type of gambling activity,
you are permanently and totally disabled, you can substi-
• Name and address or location of the gambling es-
tute VA Form 21-0172, Certification of Permanent and tablishment,
Total Disability, for the physician’s statement you are re-
quired to keep. • Names of other persons present with you at the
See Publication 524, Credit for the Elderly or the Dis- gambling establishment, and
abled, for more information. • Amount you won or lost.

In addition to your diary, you should keep other docu-
Education Expenses ments. See the discussion related to gambling losses in
Publication 529, Miscellaneous Deductions, for docu-
If you have the records to prove your expenses, you may
ments you should keep.
be entitled to claim certain tax benefits for your education
expenses. You may qualify to exclude from income items
such as a qualified scholarship, interest on U.S. savings Health Savings Account (HSA) and
bonds, or reimbursement from your employer. You also Medical Savings Account (MSA)
may qualify for certain credits or deductions. You should
keep documents, such as transcripts or course descrip- For each qualified medical expense you pay with a distri-
tions, that show periods of enrollment and canceled bution from your HSA or MSA, you must keep a record of
checks and receipts that verify amounts you spent on the name and address of each person you paid and the
tuition, books, and other educational expenses. amount and date of the payment. For more information,
For information on qualified education expenses, see see Publication 969, Health Savings Accounts and Other
Tax-Favored Health Plans.
Publication 970, Tax Benefits for Education.

Individual Retirement Arrangements (IRAs)
Exemptions
Keep copies of the following forms and records until all
If you are claiming an exemption for your spouse or a
distributions are made from your IRA(s).
dependent (a qualifying child or a qualifying relative), you
must keep records that support the deduction. See the • Form 5498, IRA Contribution Information, or similar
discussion related to exemptions in Publication 501, Ex- statement received for each year showing contribu-
emptions, Standard Deduction, and Filing Information. tions you made, distributions you received, and the
value of your IRA(s).

Employee Business Expenses • Form 1099-R, Distributions From Pensions, Annui-
ties, Retirement or Profit-Sharing Plans, IRAs, Insur-
If you have employee business expenses, see Publication ance Contracts, etc., received for each year you
463, Travel, Entertainment, Gift, and Car Expenses, for a received a distribution.
discussion of what records to keep. Form 8606, Nondeductible IRAs, for each year you
•
made a nondeductible contribution to your IRA or
Energy Incentives. received distributions from an IRA if you ever made
nondeductible contributions.
If you want to claim one of the tax incentives for the For a worksheet you can use to keep a record of yearly
purchase of energy-efficient products, you must keep rec- contributions and distributions, see Publication 590, Indi-
ords to prove: vidual Retirement Arrangements (IRAs).
• When and how you acquired the property,
Medical and Dental Expenses
• The purchase price of the property, and
• That the property qualified for the credit. In addition to records you keep of regular medical ex-
penses, you should keep records of transportation ex-
The following documents may show this information. penses that are primarily for and essential to medical care.
You can record these expenses in a diary. You should
• Purchase and sales invoices. record gas and oil expenses directly related to that trans-
• Manufacturer’s certification statement. portation. If you do not want to keep records of your actual
expenses, you can keep a log of the miles you drive your
• Canceled checks. car for medical purposes and use the standard mileage
rate. You should also keep records of any parking fees,
Gambling Winnings and Losses tolls, taxi fares, and bus fares.
For information on medical expenses and the standard
You must keep an accurate diary of your winnings and mileage rate, see Publication 502, Medical and Dental
losses that includes the: Expenses (Including the Health Coverage Tax Credit).

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Mortgage Interest                                            Employee’s Daily Record of Tips and Report to Employer,
                                                             to record your tips. For information on tips, see Publication
If you paid mortgage interest of $600 or more, you should    531, Reporting Tip Income.
receive Form 1098, Mortgage Interest Statement. Keep
this form and your mortgage statement and loan informa-
tion in your records. For information on mortgage interest,
see Publication 936, Home Mortgage Interest Deduction.       How Long To Keep Records
                                                             You must keep your records as long as they may be
Moving Expenses                                              needed for the administration of any provision of the Inter-
                                                             nal Revenue Code. Generally, this means you must keep
You may be able to deduct qualified moving expenses that     records that support items shown on your return until the
are not reimbursed. For more information on what ex-         period of limitations for that return runs out.
penses qualify and what records you need, see Publication    The period of limitations is the period of time in which
521, Moving Expenses.                                        you can amend your return to claim a credit or refund or the
                                                             IRS can assess additional tax. Table 3 contains the peri-
                                                             ods of limitations that apply to income tax returns. Unless
Pensions and Annuities                                       otherwise stated, the years refer to the period beginning
                                                             after the return was filed. Returns filed before the due date
Use the worksheet in your tax return instructions to figure
                                                             are treated as being filed on the due date.
the taxable part of your pension or annuity. Keep a copy of
the completed worksheet until you fully recover your contri- Table 3.  Period of Limitations
butions. For information on pensions and annuities, see
Publication 575, Pension and Annuity Income, or Publica-          IF you...                    THEN the
tion 721, Tax Guide to U.S. Civil Service Retirement Bene-                                     period is...
fits.                                                        1    Owe additional tax and       3 years
                                                                  (2), (3), and (4) do not 
                                                                  apply to you
Taxes
                                                             2    Do not report income that    6 years
Form(s) W-2 and Form(s) 1099-R show state income tax              you should and it is more 
withheld from your wages and pensions. You should keep            than 25% of the gross 
                                                                  income shown on your 
a copy of these forms to prove the amount of state with-          return
holding. If you made estimated state income tax payments,
you need to keep a copy of the form or your check(s).        3    File a fraudulent return     No limit
You also need to keep copies of your state income tax        4    Do not file a return         No limit
returns. If you received a refund of state income taxes, the 5    File a claim for credit or   The later of 3 years or
state may send you Form 1099-G, Certain Government                refund after you filed       2 years after tax was
Payments.                                                         your return                  paid.
Keep mortgage statements, tax assessments, or other          6    File a claim for a loss from 7 years
documents as records of the real estate and personal              worthless securities
property taxes you paid.
If you deducted actual state and local general sales
                                                             Property. Keep records relating to property until the pe-
taxes instead of using the optional state sales tax tables,
                                                             riod of limitations expires for the year in which you dispose
you must keep your actual receipts showing general sales
                                                             of the property in a taxable disposition. You must keep
taxes paid.
                                                             these records to figure your basis for computing gain or
                                                             loss when you sell or otherwise dispose of the property.
 Sales Tax on Vehicles                                       Generally, if you received property in a nontaxable ex-
                                                             change, your basis in that property is the same as the basis
You may be able to deduct state and local sales and excise   of the property you gave up. You must keep the records on
taxes (or certain other taxes or fees in a state without a   the old property, as well as the new property, until the
sales tax) paid in 2010 for the purchase of a new motor      period of limitations expires for the year in which you
vehicle after February 16, 2009, and before January 1,       dispose of the new property in a taxable disposition.
2010. Keep your purchase contract to show much sales
tax you paid.
                                                             Keeping records for nontax purposes.       When your rec-
                                                             ords are no longer needed for tax purposes, do not discard
Tips                                                         them until you check to see if they should be kept longer for
                                                             other purposes. Your insurance company or creditors may
You must keep a daily record to accurately report your tips  require you to keep certain records longer than the IRS
on your return. You can use Form 4070A, Employee’s           does.
Daily Record of Tips, which is found in Publication 1244,

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for free or a small fee. If an individual’s native language is
not English, some clinics can provide multilingual informa-
How To Get Tax Help
tion about taxpayer rights and responsibilities. For more
You can get help with unresolved tax issues, order free information, see Publication 4134, Low Income Taxpayer
publications and forms, ask tax questions, and get informa- Clinic List. This publication is available at IRS.gov, by
tion from the IRS in several ways. By selecting the method calling 1-800-TAX-FORM (1-800-829-3676), or at your lo-
that is best for you, you will have quick and easy access to cal IRS office.
tax help.
Free tax services. Publication 910, IRS Guide to Free
Contacting your Taxpayer Advocate. The Taxpayer Tax Services, is your guide to IRS services and resources.
Advocate Service (TAS) is an independent organization Learn about free tax information from the IRS, including
within the IRS. We help taxpayers who are experiencing publications, services, and education and assistance pro-
economic harm, such as not being able to provide necessi- grams. The publication also has an index of over 100
ties like housing, transportation, or food; taxpayers who TeleTax topics (recorded tax information) you can listen to
are seeking help in resolving tax problems with the IRS; on the telephone. The majority of the information and
and those who believe that an IRS system or procedure is services listed in this publication are available to you free
not working as it should. Here are seven things every of charge. If there is a fee associated with a resource or
taxpayer should know about TAS: service, it is listed in the publication.
Accessible versions of IRS published products are
• The Taxpayer Advocate Service is your voice at the available on request in a variety of alternative formats for
IRS. people with disabilities.
• Our service is free, confidential, and tailored to meet
your needs. Free help with your return. Free help in preparing your
return is available nationwide from IRS-trained volunteers.
• You may be eligible for our help if you have tried to The Volunteer Income Tax Assistance (VITA) program is
resolve your tax problem through normal IRS chan- designed to help low-income taxpayers and the Tax Coun-
nels and have gotten nowhere, or you believe an seling for the Elderly (TCE) program is designed to assist
IRS procedure just isn’t working as it should. taxpayers age 60 and older with their tax returns. Many
• We help taxpayers whose problems are causing fi- VITA sites offer free electronic filing and all volunteers will
nancial difficulty or significant cost, including the cost let you know about credits and deductions you may be
of professional representation. This includes busi- entitled to claim. To find the nearest VITA or TCE site, call
nesses as well as individuals. 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide
• Our employees know the IRS and how to navigate it. counseling program. To find the nearest AARP Tax-Aide
If you qualify for our help, we’ll assign your case to site, call 1-888-227-7669 or visit AARP’s website at
an advocate who will listen to your problem, help you www.aarp.org/money/taxaide.
understand what needs to be done to resolve it, and
For more information on these programs, go to IRS.gov
stay with you every step of the way until your prob-
and enter keyword “VITA” in the upper right-hand corner.
lem is resolved.
Internet. You can access the IRS website at
• We have at least one local taxpayer advocate in
IRS.gov 24 hours a day, 7 days a week to:
every state, the District of Columbia, and Puerto
Rico. You can call your local advocate, whose num-
ber is in your phone book, in Pub. 1546, Taxpayer
• E-file your return. Find out about commercial tax
Advocate Service—Your Voice at the IRS, and on
preparation and e-file services available free to eligi-
our website at www.irs.gov/advocate. You can also
ble taxpayers.
call our toll-free line at 1-877-777-4778 or TTY/TDD
1-800-829-4059. • Check the status of your 2010 refund. Go to IRS.gov
and click on Where’s My Refund. Wait at least 72
• You can learn about your rights and responsibilities
hours after the IRS acknowledges receipt of your
as a taxpayer by visiting our online tax toolkit at
e-filed return, or 3 to 4 weeks after mailing a paper
www.taxtoolkit.irs.gov. You can get updates on hot
return. If you filed Form 5405, 8379, or 8839 with
tax topics by visiting our YouTube channel at www.
your return, wait 14 weeks (11 weeks if you filed
youtube.com/tasnta and our Facebook page at www.
electronically). Have your 2010 tax return available
facebook.com/YourVoiceAtIRS, or by following our
so you can provide your social security number, your
tweets at www.twitter.com/YourVoiceAtIRS.
filing status, and the exact whole dollar amount of
your refund.
Low Income Taxpayer Clinics (LITCs). The Low In-
come Taxpayer Clinic program serves individuals who • Download forms, including talking tax forms, instruc-
have a problem with the IRS and whose income is below a tions, and publications.
certain level. LITCs are independent from the IRS. Most
• Order IRS products online.
LITCs can provide representation before the IRS or in
court on audits, tax collection disputes, and other issues • Research your tax questions online.

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• Search publications online by topic or keyword. • Other refund information. To check the status of a
prior-year refund or amended return refund, call
• Use the online Internal Revenue Code, regulations,
1-800-829-1040.
or other official guidance.
• View Internal Revenue Bulletins (IRBs) published in Evaluating the quality of our telephone services. To
the last few years. ensure IRS representatives give accurate, courteous, and
professional answers, we use several methods to evaluate
• Figure your withholding allowances using the with-
the quality of our telephone services. One method is for a
holding calculator online at www.irs.gov/individuals.
second IRS representative to listen in on or record random
• Determine if Form 6251 must be filed by using our telephone calls. Another is to ask some callers to complete
Alternative Minimum Tax (AMT) Assistant. a short survey at the end of the call.
• Sign up to receive local and national tax news by Walk-in. Many products and services are avail-
email. able on a walk-in basis.
• Get information on starting and operating a small
business. • Products. You can walk in to many post offices,
libraries, and IRS offices to pick up certain forms,
instructions, and publications. Some IRS offices, li-
Phone. Many services are available by phone. braries, grocery stores, copy centers, city and county
government offices, credit unions, and office supply
stores have a collection of products available to print
from a CD or photocopy from reproducible proofs.
• Ordering forms, instructions, and publications. Call Also, some IRS offices and libraries have the Inter-
1-800-TAX-FORM (1-800-829-3676) to order cur- nal Revenue Code, regulations, Internal Revenue
rent-year forms, instructions, and publications, and Bulletins, and Cumulative Bulletins available for re-
prior-year forms and instructions. You should receive search purposes.
your order within 10 days. Services. You can walk in to your local Taxpayer
•
• Asking tax questions. Call the IRS with your tax Assistance Center every business day for personal,
questions at 1-800-829-1040. face-to-face tax help. An employee can explain IRS
letters, request adjustments to your tax account, or
• Solving problems. You can get face-to-face help help you set up a payment plan. If you need to
solving tax problems every business day in IRS Tax- resolve a tax problem, have questions about how the
payer Assistance Centers. An employee can explain tax law applies to your individual tax return, or you
IRS letters, request adjustments to your account, or are more comfortable talking with someone in per-
help you set up a payment plan. Call your local son, visit your local Taxpayer Assistance Center
Taxpayer Assistance Center for an appointment. To where you can spread out your records and talk with
find the number, go to www.irs.gov/localcontacts or an IRS representative face-to-face. No appointment
look in the phone book under United States Govern- is necessary—just walk in. If you prefer, you can call
ment, Internal Revenue Service. your local Center and leave a message requesting
• TTY/TDD equipment. If you have access to TTY/ an appointment to resolve a tax account issue. A
TDD equipment, call 1-800-829-4059 to ask tax representative will call you back within 2 business
questions or to order forms and publications. days to schedule an in-person appointment at your
convenience. If you have an ongoing, complex tax
• TeleTax topics. Call 1-800-829-4477 to listen to account problem or a special need, such as a disa-
pre-recorded messages covering various tax topics. bility, an appointment can be requested. All other
• Refund information. To check the status of your issues will be handled without an appointment. To
2010 refund, call 1-800-829-1954 or 1-800-829-4477 find the number of your local office, go to
(automated refund information 24 hours a day, 7 www.irs.gov/localcontacts or look in the phone book
days a week). Wait at least 72 hours after the IRS under United States Government, Internal Revenue
acknowledges receipt of your e-filed return, or 3 to 4 Service.
weeks after mailing a paper return. If you filed Form
5405, 8379, or 8839 with your return, wait 14 weeks Mail. You can send your order for forms, instruc-
(11 weeks if you filed electronically). Have your 2010 tions, and publications to the address below. You
tax return available so you can provide your social should receive a response within 10 days after
security number, your filing status, and the exact your request is received.
whole dollar amount of your refund. If you check the
status of your refund and are not given the date it Internal Revenue Service
will be issued, please wait until the next week before 1201 N. Mitsubishi Motorway
checking back. Bloomington, IL 61705-6613

Page 8 Publication 552 (January 2011)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

DVD for tax products. You can order Publication • Internal Revenue Bulletins.
1796, IRS Tax Products DVD, and obtain:
• Toll-free and email technical support.
• Two releases during the year.
• Current-year forms, instructions, and publications. – The first release will ship the beginning of January
2011.
• Prior-year forms, instructions, and publications.
– The final release will ship the beginning of March
• Tax Map: an electronic research tool and finding aid. 2011.
• Tax law frequently asked questions.
Purchase the DVD from National Technical Information
• Tax Topics from the IRS telephone response sys- Service (NTIS) at www.irs.gov/cdorders for $30 (no han-
tem. dling fee) or call 1-877-233-6767 toll free to buy the DVD
for $30 (plus a $6 handling fee).
• Internal Revenue Code—Title 26 of the U.S. Code.
• Fill-in, print, and save features for most tax forms.

Publication 552 (January 2011) Page 9

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