IRS Releases Publication 3920 (9/2014), Tax Relief for Victims of Terrorist Attacks

Future Developments

For the latest information about developments related to Publication 3920, such as legislation enacted after it was published, go to http://www.irs.gov/pub3920.

Introduction

This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Under this Act, the following amounts are not included in income. (See Payments to Survivors, later, for details about the following amounts.)

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

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Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613

Questions about Publication 3920. If you have questions about the topics covered in this publication, call the IRS at 1-866-562-5227 Monday through Friday during the following times.

CAUTION: We cannot answer tax questions sent to either of the above addresses.

Useful Items

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Publication

The following section discusses the tax treatment of certain amounts received by survivors of the attacks and survivors of people who died as a result of the attacks.

September 11th Victim Compensation Fund of 2001

Payments from the September 11th Victim Compensation Fund of 2001 are not included in income.

Disability Payments

For tax years ending after September 10, 2001, disability payments (including Social Security Disability Insurance (SSDI) payments) are not included in income if they are for injuries incurred as a direct result of a terrorist attack (including the September 11 attacks, anthrax attacks, and Oklahoma City attack) directed against the United States (or its allies). However, you must include in your income any disability payments you received or you would have received in retirement had you not become disabled as a result of a terrorist attack.

CAUTION: Disability payments you receive for injuries not incurred as a direct result of a terrorist attack or for illnesses or diseases not resulting from an injury incurred as a direct result of a terrorist attack cannot be excluded from your income under this provision but may be excludable for other reasons. For details, see Publication 907, Tax Highlights for Persons with Disabilities.

Example. Dan, a firefighter, was disabled as a direct result of the September 11 terrorist attack on the World Trade Center. He began receiving Social Security Disability Insurance (SSDI) benefits at age 54. Dan's full retirement age for social security retirement benefits is age 66. Dan's birthday is April 25. In the year Dan turned 66, Dan received $1,500 per month in benefits from the Social Security Administration. Because Dan became eligible for a full retirement benefit in May, the month after he turned 66, he can exclude only four months of his annual benefit from his income ($6,000). Dan must report the remaining $12,000 on Form 1040A, line 14a. He also must complete the Social Security Benefits Worksheet in his tax return instructions to find out if any part of the $12,000 is taxable.

When nontaxable payments are reported as taxable. Contact the company or agency making the disability payments if it incorrectly reported payments you received in the prior year as taxable income to the IRS on Form W-2, Wage and Tax Statement, or on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Ask the company or agency to issue a corrected form to report some or all of these payments as nontaxable income in box 12 (under code J) on Form W-2 or in box 1 but not in box 2a on Form 1099-R.

File Form 1040X to correct disability payments that were incorrectly reported as taxable income on your previously filed tax returns. Attach copies of the corrected Form 1099-R. In Part III of Form 1040X, mention this publication or Internal Revenue Code section 104(a)(5). If you are unable to obtain a corrected Form W-2 or Form 1099-R, mention this fact in Part III of Form 1040X and attach documents that support your claim that you received the disability payments due to injuries you sustained as a direct result of a terrorist attack. Follow the same procedures when filing Form 1040 or Form 1040NR, except that you should explain on a separate sheet of paper your inability to get a corrected Form W-2 or Form 1099-R and attach it to the return.

If you are correcting disability payments for a decedent who is eligible for tax forgiveness (discussed later), consider whether to request only forgiveness for all income tax liabilities for all eligible years on Form 1040X or also state a separate claim for refund on the same Form 1040X for the disability payments incorrectly reported as taxable income. The income tax forgiveness available for the decedent includes a minimum amount of relief of $10,000. Accordingly, you may receive a greater total refund by correcting the prior reporting of disability payments separately from any request for tax forgiveness when the total tax forgiveness benefit other than for disability payments for all eligible years is less than $10,000.

TIP: Refunds of disability payments that were incorrectly reported as taxable income are subject to the statute of limitations rules for refunds discussed later under Period for filing a claim for credit or refund.

Example. A policeman is disabled as a direct result of injuries sustained in the September 11 attack on the World Trade Center. He timely filed his Form 1040 income tax returns for 2012 and 2013. In 2014, he received corrected Forms 1099-R from his employer showing $12,000 of the payments he received in 2012 and $5,000 of those received in 2013, which had been reported as taxable, should have been classified as nontaxable disability payments. The policeman files a Form 1040X for 2012 and a separate one for 2013 asking the IRS to reclassify the payments as nontaxable. He attaches the corrected Form 1099-R to each Form 1040X. He writes "Publication 3920" in Part III of each Form 1040X.

When taxes are incorrectly withheld. If you receive SSDI payments for injuries you incurred as a direct result of a terrorist attack, you may submit Form W-4V, Voluntary Withholding Request, to your local Social Security Administration office by mail or in person to stop the withholding of income taxes from the SSDI excluded from your income.

If income taxes are being incorrectly withheld from any other disability payments, you may submit Form W-4, Employee's Withholding Allowance Certificate, to the company or agency to stop the withholding of income taxes from payments reported on Form W-2. You may submit Form W-4P, Withholding Certificate for Pension or Annuity Payments, to stop the withholding of income taxes from payments reported on Form 1099-R.

Qualified Disaster Relief Payments

Qualified disaster relief payments are not included in income. These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). No withholding applies to these payments.

Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses.

Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack.

TIP: If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. For information on the period for filing Form 1040X, see Period for filing a claim for credit or refund, later, under Years Eligible for Tax Forgiveness.

Payments to Survivors of Public Safety Officers

If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income.

Bureau of Justice Assistance payments. If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance.

Government plan annuity. If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer.

For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews.

More information. For more information, see Publication 559.

Tax Forgiveness for People Who Died

The IRS will forgive the federal income tax liabilities of decedents who died as a result of wounds or injury sustained in the Oklahoma City or September 11 attacks or from illnesses or diseases arising from wounds or injuries sustained in these attacks. The IRS will also forgive the federal income tax liabilities of decedents who died as a result of illness incurred as a result of the anthrax attacks. Income tax is forgiven for these decedents whether they were killed in an attack or died later as a result of an attack or participating in rescue or recovery operations. Any forgiven tax liability owed to the IRS will not have to be paid. Any forgiven tax liability that has already been paid will be refunded if a claim is filed within the open refund period. (See Period for filing a claim for credit or refund, later.) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Then read Amount of Tax Forgiven.

TIP: Decedents whose total tax forgiveness benefit for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. See Minimum Amount of Relief, later, under Amount of Tax Forgiven.

Years Eligible for Tax Forgiveness

The following paragraphs explain which years are eligible for tax forgiveness.

September 11 attacks and anthrax attacks. For those who died as a result of these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. However, the law allows the IRS to refund taxes only for certain years. See Period for filing a claim for credit or refund below.

Oklahoma City attack. For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. However, the law allows the IRS to refund taxes only for certain years. See Period for filing a claim for credit or refund next.

Period for filing a claim for credit or refund. Although income tax forgiveness applies back to 2000 for the September 11 and anthrax attacks and to 1994 for the Oklahoma City attack, the law allows the IRS to refund taxes only for certain years.

To obtain a credit or refund for a year for which the decedent did not file an income tax return, you must file an income tax return (Form 1040 or Form 1040NR) within 3 years after the due date of the return (including extensions) or within 2 years after the date the decedent paid the tax, whichever is later.

To obtain a credit or refund on a previously filed income tax return (an original return), you must file an amended return (Form 1040X or amended Form 1041) within 3 years (including extensions) from the time the return was filed or within 2 years after the time the tax was paid, whichever is later. If an original return was filed, the amount of the refund claimed on the amended return will be limited to the amount of tax paid within the 3 years preceding the date on which the amended return is filed. These rules reflect the statute of limitations for refunds, and are referred to throughout this publication as the open refund period.

If the original return was filed early (for example, on March 1 for a calendar year return), the return is considered filed on the due date (generally April 15). However, if the decedent had an extension to file (for example, until October 15) but filed the return earlier and the IRS received it July 1, the return is considered filed on July 1.

Note. The statute of limitations for refunds can be suspended for certain people who live in a federally declared disaster area or are physically or mentally unable to manage their financial affairs. For details, see Publication 556.

Example 1. Paul, a U.S. citizen, died in August 2014 as a result of wounds he sustained as a result of the September 11 attacks. He had income tax liabilities of $17,500 for 2011, $18,025 for 2012, and $7,000 for 2013. Prior to his death, Paul filed his tax returns and paid his tax due on or before April 15 each year since the September 11 attacks. The total, $42,525, plus any income tax liability for 2014, is eligible for tax forgiveness. His personal representative must request tax forgiveness by the following dates to claim a refund of the income tax liabilities Paul paid for each tax year.

Example 2. A child wounded in the September 11 attacks died in 2012 as a result of those wounds and never had any income tax liability. She qualifies for the minimum relief of $10,000 as explained later under Minimum Amount of Relief. The $10,000 is treated as a tax payment for 2012 and will be refunded if tax forgiveness is requested by April 18, 2016.

Amount of Tax Forgiven

The IRS will forgive the decedent's income tax liability as discussed earlier under Years Eligible for Tax Forgiveness. On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness.

To figure the tax to be forgiven, use the following worksheets.

Both spouses died. If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B.

Residents of community property states. If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative.

Worksheet A. Figuring the Tax To Be Forgiven

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Lines 2 and 6. Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns.

Income. Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. If both spouses owned an interest in the business or investment, allocate the income in proportion to each spouse's ownership interest. Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate.

If the income (such as taxable social security benefits) is subject to special limits on a separate return, use the income shown on the joint return and allocate it between the spouses.

Deductions. Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Allocate deductions related to a business or investment according to the same allocation rules discussed above that apply to income.

If a deduction would not be allowed if separate returns were filed, use the deduction shown on the joint return and allocate that amount between the spouses. A similar rule applies to deductions (such as the IRA deduction) that are subject to special limits on a separate return. Use the deductions shown on the joint return and allocate them between the spouses.

Lines 3 and 7. Figure the total tax as if a separate return had been filed. The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. When figuring the tax using the Tax Table or Tax Computation Worksheet, use the "Married filing separately" column in the Tax Table or Section C of the Tax Computation Worksheet.

Table 1. Total Tax Line on Decedent's Return

 Note: Use this table to find the total tax line on the decedent's

Line 4. Enter the total, if any, of the following taxes.

The minimum amount of relief is $10,000. If the decedent's total tax forgiveness benefit for all eligible years is less than $10,000, the difference between $10,000 and the total tax forgiveness benefit provided will be treated as a tax payment for the decedent's last tax year. The IRS will refund the difference if the claim is filed within the open refund period for the decedent's last tax year as explained earlier under Period for filing a claim for credit or refund. Use Worksheet C to figure the additional tax payment. But first complete Worksheet A or B if the decedent was required to file tax returns for any eligible tax years for which a tax liability is still owed to the IRS or for which the IRS will pay a refund of an amount already paid to the IRS.

Example 1. An individual who died in January 2014 as a result of wounds sustained in the September 11 attacks had an income tax liability of -0- for 2011, 2012, and 2013, and $6,400 for 2014. The personal representative appointed after his death claims forgiveness for the $6,400 with the IRS in 2015. The IRS will forgive the income tax liabilities for 2014 and treat the difference between $10,000 and the $6,400 benefit provided ($3,600) as a tax payment for 2014.

Example 2. An individual who died in May 2014 as a result of wounds sustained in the September 11 attacks had an income tax liability of -0- for 2011, 2012, and 2013, and $6,400 for 2014. The individual also had an outstanding income tax liability at the time of death of $3,000 for 2006, not counting interest or penalties. The personal representative appointed after death claims forgiveness for the $3,000 and $6,400 ($9,400) with the IRS in 2015. The IRS will forgive the income tax liabilities for 2006 and 2014 and treat the difference between $10,000 and the $9,400 benefit provided ($600) as a tax payment for 2014.

Example 3. A child who died in August 2014 as a result of wounds sustained in the September 11 attacks had no (-0-) income tax liability for 2011, 2012, 2013, or 2014. The IRS will treat $10,000 as a tax payment for 2014 and will refund $10,000 if a claim is filed within the open refund period.

Example 4. An individual who died in August 2014 as a result of wounds sustained in the September 11 attacks had income tax liabilities of $17,500 for 2011, $18,025 for 2012, and $7,000 for 2013. Prior to his death, he filed his tax returns and paid his tax due on or before April 15 each year since the September 11 attacks. The personal representative appointed after his death filed no income tax returns or claims for him until July 2017 when she filed the decedent's 2014 income tax return showing $4,800 in tax liability. The IRS will forgive the income tax liabilities for 2014. Because the open refund period for all tax years prior to 2014 expired on April 18, 2017, the IRS will treat the difference between $10,000 and the $4,800 benefit provided ($5,200) as a tax payment for 2014.

Income received after date of death. Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Examples are the final paycheck or dividends on stock owned by the decedent. However, this income is exempt from income tax and is not included on Form 1041 if it is received:

Instructions for lines 2-9 of Worksheet C. The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Or, if special requirements are met, you can use the alternative computation instead. See Alternative computation, later.

You have to use lines 2-9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Use Form 1041 to figure what the taxable income would be without including the exempt income. Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D. Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)).

Worksheet C. Amount Treated as Tax Payment for Decedent's Last Tax Year

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Worksheet D. Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)

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Example 2. A child who died in 2014 as a result of wounds sustained in the September 11 attacks never had any income tax liability. The child qualifies for the minimum relief of $10,000. The IRS will treat $10,000 as a tax payment for 2014 and will refund $10,000 if a claim is filed within the open refund period.

CAUTION: The law allows the IRS to refund taxes only for certain years. See Years Eligible for Tax Forgiveness, earlier.

How To Claim Tax Forgiveness

Use the following procedures to claim income tax forgiveness.

Which Form To Use

The form you use depends on whether an income tax return for the eligible year was already filed for the decedent.

Return required but not yet filed. File a paper Form 1040 if the decedent was a U.S. citizen or resident. File a paper Form 1040NR if the decedent was a nonresident alien. A nonresident alien is someone who is not a U.S. citizen or resident.

Return required and already filed. File a separate paper Form 1040X for each year you are claiming tax relief.

Return not required and not filed. File a paper Form 1040 only for the year of death if the decedent was a U.S. citizen or resident. File a paper Form 1040NR if the decedent was a nonresident alien.

Return not required but already filed. File a paper Form 1040X only for the year of death.

How to complete the returns. Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. If filing Form 1040 or Form 1040NR, also attach any Forms W-2. If the total tax forgiveness benefit provided for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C.

Also, please write one of the following across the top of page 1 of each return.

Need a copy of a previously filed return? You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. If you need a copy, use Form 4506. The IRS will provide a free copy of the tax return if you write "DISASTER" in the top margin of Form 4506. Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Send Form 4506 to the address shown in the form instructions.

Taxpayer identification number. A taxpayer identification number must be furnished on the decedent's returns. This is usually the decedent's social security number (SSN). However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U.S. income tax return for any tax year, do not apply for an ITIN. You may claim a refund by filing Form 1040NR without an SSN or ITIN.

Necessary Documents

Please attach the following documents to the return or amended return.

Proof of death. Attach a copy of the death certificate. Also attach proof that the death was caused by wounds or injury sustained in the Oklahoma City or September 11 attacks or their rescue or recovery operations or by an illness or disease arising from wounds or injury sustained during one of these attacks or their rescue or recovery operations or by an illness incurred as a result of the anthrax attacks. You may show the cause of death from the death certificate (if stated) or by attaching a letter from the treating physician, medical examiner, or hospital that explains the cause of death. If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate.

Form 1310. You must send Form 1310 with all returns and claims for refund, unless either of the following applies.

TIP: If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1310. Include a statement saying an amended return will be filed as soon as the necessary tax information is available.

Where To File

The IRS has set up a special office for processing returns and claims for tax forgiveness.

File these returns and claims at the following address.

Internal Revenue Service 333 W. Pershing, Stop 6503, P5 Kansas City, MO 64108

CAUTION: Do not send these returns or claims to any of the addresses shown in the tax form instructions.

Private delivery services. Instead of using U.S. mail, you can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.

For updates to the list of designated private delivery services, go to IRS.gov and enter "private delivery service" in the search box.

Estate Tax Reduction

The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. The estate tax is figured using the rate schedule on page 25 of the November 2001 revision of the Instructions for Form 706. The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. These credits may reduce or eliminate the estate tax due.

Recovery from the September 11th Victim Compensation Fund. The value of claims for a decedent's pain and suffering is normally included in the gross estate. However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund.

Which estates must file a return. For decedents dying in 2014, Form 706 must be filed by the executor for the estate of every U.S. citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $5,340,000; or whose executor elects to transfer the Deceased Spousal Unused Exclusion (DSUE) amount to the surviving spouse, regardless of the size of the decedent's gross estate. Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension.

Where to file. Returns on which the special rate schedule on page 25 of the November 2001 revision of the Instructions for Form 706 is used should be sent to the following address.

Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999

More information. For more information on the federal estate tax, see the Instructions for Form 706.

Structured Settlement Factoring Transactions

A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. For information about these requirements, see Internal Revenue Code section 5891.

Illustrated Worksheets B and C

Sarah's husband Clifton died in June 2014 as a result of injuries sustained in the September 11 attack on the World Trade Center. They filed joint returns and paid the tax due on or before April 15 each year since the September 11 attacks until Clifton's death. Sarah chose to file a joint return as a surviving spouse for 2014. The returns for 2011, 2012, 2013, and 2014 showed the following income, deductions, and tax liabilities.

After Clifton died, his estate received income of $4,000. Of that amount, $1,000 is net profit from Schedule C received before the end of 2014. This net profit is exempt from income tax as explained earlier under Income received after date of death. Sarah files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more.

To determine how much of Clifton's tax liability for 2011, 2012, 2013, and 2014 is to be forgiven, Sarah completes Worksheet B. She also completes Worksheet C because the forgiven tax liabilities for 2011, 2012, 2013, and 2014 (line 16 of Worksheet B) total less than $10,000.

To claim tax relief for 2011, 2012, and 2013, Sarah files Form 1040X and attaches a copy of Worksheet B. To claim tax relief for 2014, she files Form 1040 and attaches copies of Worksheets B and C.

                               2011       2012       2013      2014

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The following additional worksheets are provided for your convenience.

Worksheet A. Figuring the Tax To Be Forgiven

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 Keep for Your Records

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Special IRS assistance. The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks.

Call 1-866-562-5227 Monday through Friday In English-7 a.m. to 7 p.m. local time In Spanish-7 a.m. to 7 p.m. local time

The IRS web site at http://www.irs.gov has notices and other tax relief information. Check it periodically for any new guidance or to see if Congress has enacted new legislation.

For current information on federally declared disaster areas, check the Federal Emergency Management Agency Web site at http://www.fema.gov.

Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you.

Free help with your tax return. You can get free help preparing your return nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS.gov, download the IRS2Go app, or call 1-800-906-9887.

As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, visit AARP's website at http://www.aarp.org/money/taxaide or call 1-888-227-7669. For more information on these programs, go to IRS.gov and enter "VITA" in the search box.

Internet. IRS.gov and IRS2Go are ready when you are --24 hours a day, 7 days a week.

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What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and:

How else does TAS help taxpayers?

TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List.