CINXE.COM

Tax fraud alerts | Internal Revenue Service

<!DOCTYPE html> <html lang="en" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="description" content="Find IRS alerts on tax fraud, including tax schemes, abusive tax preparers, frivolous tax arguments and reporting tax scams." /> <meta name="abstract" content="Find IRS alerts on tax fraud, including tax schemes, abusive tax preparers, frivolous tax arguments and reporting tax scams." /> <link rel="canonical" href="https://www.irs.gov/compliance/criminal-investigation/tax-fraud-alerts" /> <meta http-equiv="content-language" content="en" /> <meta name="robots" content="index, follow" /> <meta name="original-source" content="https://www.irs.gov/uac/tax-fraud-alerts" /> <meta name="rights" content="United States Internal Revenue Services" /> <meta property="og:image:url" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta property="og:image:type" content="image/jpeg" /> <meta property="og:image:alt" content="IRS logo" /> <meta name="twitter:card" content="summary" /> <meta name="twitter:description" content="Find IRS alerts on tax fraud, including tax schemes, abusive tax preparers, frivolous tax arguments and reporting tax scams." /> <meta name="twitter:title" content="Tax fraud alerts | Internal Revenue Service" /> <meta name="twitter:dnt" content="on" /> <meta name="twitter:image" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta name="twitter:image:alt" content="IRS logo" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="application/ld+json">{ "@context": "https://schema.org", "@graph": [ { "name": "Tax fraud alerts", "datePosted": "2017-04-28T00:00:00-0400" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="15416" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1729544826" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="121259" /> <meta name="prod_SEID" content="f1cxb" /> <link rel="icon" href="/themes/custom/pup_base/favicon.ico" type="image/vnd.microsoft.icon" /> <link rel="alternate" hreflang="en" href="https://www.irs.gov/compliance/criminal-investigation/tax-fraud-alerts" /> <link rel="alternate" hreflang="es" href="https://www.irs.gov/es/compliance/criminal-investigation/tax-fraud-alerts" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>Tax fraud alerts | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_Pfp9stDZ-JsKwq1k9T-7HcOwckFpA3Ba2Jl3wtCiwS8.css?delta=0&amp;language=en&amp;theme=pup_irs&amp;include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_V1a9ID-ZNG8LkSPr3VZDhhsq1hdwZmsp587HOIP-tro.css?delta=1&amp;language=en&amp;theme=pup_irs&amp;include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&amp;language=en&amp;theme=pup_irs&amp;include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_eJlOfrLuYP5QevjomVF5xpLShlFIWAdzaRTmJhLGROo.css?delta=3&amp;language=en&amp;theme=pup_irs&amp;include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <script src="/pub/js/js_URKzw0cGYolC4wWtAgAWPVK0meQV5AzZkWe6urvbRnM.js?scope=header&amp;delta=0&amp;language=en&amp;theme=pup_irs&amp;include=eJxtkG1ywyAMRC-EzZGYNShYDUaMkNP49nU-mjRN_um91WhGi5RMUDeP-zAeVKq5BEPBRuonmnFi0e7a2sKETj4XmVCGzkbDgWCr0i1l7Y8wKjd7alSUzTj2t2ShjGGhuj5MJ2ic309flj5Y2L48E-fZHJ2tcD36pGtDGe_oskguFAzZZ1teEfk_j_jC-Xo_HimxiYZW1sy1-0_STSLWTdF8kyYn0j_GRIpxe5ZXJdGw0wDd6yjkEKNoYqnh8t_e1CuHb06ZzMVZOtXfx270Az7yrvM"></script> <script>(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script>!function(a){var e="https://s.go-mpulse.net/boomerang/",t="addEventListener";if("False"=="True")a.BOOMR_config=a.BOOMR_config||{},a.BOOMR_config.PageParams=a.BOOMR_config.PageParams||{},a.BOOMR_config.PageParams.pci=!0,e="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="YVPKX-K5D8K-83D3W-U8X45-X3FTN",function(){function n(e){a.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!a.BOOMR||!a.BOOMR.version&&!a.BOOMR.snippetExecuted){a.BOOMR=a.BOOMR||{},a.BOOMR.snippetExecuted=!0;var i,_,o,r=document.createElement("iframe");if(a[t])a[t]("load",n,!1);else if(a.attachEvent)a.attachEvent("onload",n);r.src="javascript:void(0)",r.title="",r.role="presentation",(r.frameElement||r).style.cssText="width:0;height:0;border:0;display:none;",o=document.getElementsByTagName("script")[0],o.parentNode.insertBefore(r,o);try{_=r.contentWindow.document}catch(O){i=document.domain,r.src="javascript:var d=document.open();d.domain='"+i+"';void(0);",_=r.contentWindow.document}_.open()._l=function(){var a=this.createElement("script");if(i)this.domain=i;a.id="boomr-if-as",a.src=e+"YVPKX-K5D8K-83D3W-U8X45-X3FTN",BOOMR_lstart=(new Date).getTime(),this.body.appendChild(a)},_.write("<bo"+'dy onload="document._l();">'),_.close()}}(),"".length>0)if(a&&"performance"in a&&a.performance&&"function"==typeof a.performance.setResourceTimingBufferSize)a.performance.setResourceTimingBufferSize();!function(){if(BOOMR=a.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var e=""=="true"?1:0,t="",n="bdpnbeqx3rf3ez2cqqlq-f-7340b614a-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,_={"ak.v":"39","ak.cp":"8675","ak.ai":parseInt("388528",10),"ak.ol":"0","ak.cr":163,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"86faa8f8","ak.r":46590,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":58568,"ak.gh":"23.217.119.146","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1732412439","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==yG94p3s+1dFt67atVtAamH/bkOWQzn23xZXCjcoeURbkBLfIsIj0/P9zXjVQYNRS5GgZXwWHnVSWrvjmrUQKt05YzNfLwoSbhBpTHS0UrtnY1A2mfcL9CV/p1ctsvno4jXS9DmwLtSPvlo39cQcujLNGyUisT/K7DWHsbg5yacdpQOq2rX4wxhS2T/lM0Q06ZCLdWD5IQvrHDHYTnakfMU7NeLXdS0ER9RpHnbMGc24QGM+ZzCIkdff7g0QHFcQz9oc9fq1N4cuJeRBr9SI2QB2GUv2kwncxm+Fo76kzqdv/uhAx/oREFANGKmVfjGEwrSLNHhB0Tmlmp/02ylCHubPaFtZKqpyjoP2PlMlbE/xzjpMDxUPthvTdwkUZ106yqmDpKmuI3ZZttDc8jCJyAQI5fDVKnp/hCbviTIF3ukI=","ak.pv":"197","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-node page-node-type-pup-article has-glyphicons"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KV978ZL" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <div id='mobile-clickable-overlay' class='mobile-menu-overlay'></div> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <header id="navbar" role="banner"> <div class="pup-header_official"> <div class="container header-official-message"> <div class="inline-official"> <div class="official-site-flag"> </div> <div class="region region-header-official"> <section id="block-governmentbanner" data-block-plugin-id="block_content:2d0fd18b-5f78-424d-a8b7-dfb90febb231" class="block block-block-content block-block-content2d0fd18b-5f78-424d-a8b7-dfb90febb231 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>An official website of the United States Government</p> </div> </section> </div> </div> </div> </div> <div class="pup-header-main"> <div class="container"> <div class="row pup-header-main__content"> <div class="col-xs-2 no-gutter pup-header-content-lt"> <div class="region region-header-left"> <a class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="Home" aria-hidden="true" /> </a> </div> </div> <div class="col-sm-10 hidden-xs hidden-sm pup-header-content-rt"> <div class="region region-header-right"> <div class="language-switcher-language-url block block-language block-language-blocklanguage-interface clearfix" id="block-languageswitcher" data-block-plugin-id="language_block:language_interface"> <div class="dropdown pup-switch-hidden"> <button class="btn btn-default dropdown-toggle languageSwitcher" type="button" id="languageSwitcher" data-toggle="dropdown" aria-expanded="false"> English <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" block="languageswitcher"><li hreflang="es" data-drupal-link-system-path="node/15416" class="es"><a href="/es/compliance/criminal-investigation/tax-fraud-alerts" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/15416">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/15416" class="zh-hans"><a href="/zh-hans/compliance/criminal-investigation/tax-fraud-alerts" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/15416">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/15416" class="zh-hant"><a href="/zh-hant/compliance/criminal-investigation/tax-fraud-alerts" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/15416">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/15416" class="ko"><a href="/ko/compliance/criminal-investigation/tax-fraud-alerts" class="language-link" lang="ko" hreflang="ko" data-drupal-link-system-path="node/15416">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/15416" class="ru"><a href="/ru/compliance/criminal-investigation/tax-fraud-alerts" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="node/15416">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/15416" class="vi"><a href="/vi/compliance/criminal-investigation/tax-fraud-alerts" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/15416">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/15416" class="ht"><a href="/ht/compliance/criminal-investigation/tax-fraud-alerts" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/15416">Kreyòl ayisyen</a></li></ul> </div> </div> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-2-menu" id="block-pup-irs-informationmenu-2" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-2-menu">Information Menu</h2> <ul block="pup_irs_informationmenu_2" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities &amp; Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div class="col-xs-10 hidden-md hidden-lg no-gutter"> <ul class="pup-header-mobile-menu pull-right"> <li id="pup-mobile-navbar-searchBtn" class="pup-header-mobile-menu__searchBtn" data-target="#navbar-collapse"> Search <span class="sr-only">Toggle search</span> <div id="navbar-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-search-form-collapsible"> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="exposedformpup_site_index_searchsite_search_srt_relevance_4" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main-mobile" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main-mobile" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> Menu <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">Main navigation</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/filing" aria-controls="accessible-megamenu-file-submenu" aria-expanded="false" aria-label="File menu has additional options. Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits &amp; Deductions menu has additional options. Use the spacebar to open the Credits &amp; Deductions sub menu or enter to navigate to the Credits &amp; Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms &amp; Instructions menu has additional options. Use the spacebar to open the Forms &amp; Instructions sub menu or enter to navigate to the Forms &amp; Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee&#039;s Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee&#039;s Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer&#039;s Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer&#039;s Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities &amp; Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business &amp; Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where&#039;s My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a href="/filing/file-an-amended-return">Amend Return</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Credits &amp; Deductions</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/credits-and-deductions" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR...</span></li><li><a href="/credits-and-deductions-for-individuals" title="For you and your family">Individuals</a></li><li><a href="/credits-deductions/businesses" title="Standard mileage and other information">Businesses &amp; Self-Employed</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Credit (EITC)</a></li><li><a href="/credits-deductions/individuals/child-tax-credit">Child Tax Credit</a></li><li><a href="/credits-deductions/clean-vehicle-and-energy-credits">Clean Energy and Vehicle Credits</a></li><li><a href="/help/ita/how-much-is-my-standard-deduction">Standard Deduction</a></li><li><a href="/retirement-plans">Retirement Plans</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Forms &amp; Instructions</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/forms-instructions" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">POPULAR FORMS &amp; INSTRUCTIONS</span></li><li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return">Form 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 ">Form 1040 Instructions</a></li><li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification">Form W-9</a></li><li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return">Form 4506-T</a></li><li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee&#039;s Withholding Certificate">Form W-4</a></li><li><a href="/forms-pubs/about-form-941" title="Employer&#039;s Quarterly Federal Tax Return">Form 941</a></li><li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation">Form W-2</a></li><li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request">Form 9465</a></li><li><span class="mega-menu-column-header">POPULAR FOR TAX PROS</span></li><li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return">Form 1040-X</a></li><li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney">Form 2848</a></li><li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN">Form W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS">Circular 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">Main navigation</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/filing" class="top-level-nav-item">File</a> </li> <li> <a href="/payments" class="top-level-nav-item">Pay</a> </li> <li> <a href="/refunds" class="top-level-nav-item">Refunds</a> </li> <li> <a href="/credits-and-deductions" class="top-level-nav-item">Credits &amp; Deductions</a> </li> <li> <a href="/forms-instructions" class="top-level-nav-item">Forms &amp; Instructions</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities &amp; Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=en xml:lang=en ><a href="/" lang=en xml:lang=en >Home</a></li><li lang=en xml:lang=en ><a href="/about-irs" lang=en xml:lang=en >Our Agency</a></li><li lang=en xml:lang=en ><a href="/compliance/criminal-investigation" lang=en xml:lang=en >Criminal Investigation</a></li><li class="active"> Tax fraud alerts </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">Tax fraud alerts</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/15416" class="en is-active" aria-current="page"><a href="/compliance/criminal-investigation/tax-fraud-alerts" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/15416" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/15416" class="es"><a href="/es/compliance/criminal-investigation/tax-fraud-alerts" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/15416">Español</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In Our Agency</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/about-irs/irs-organization" title="IRS organization" id="term-29326" rel="child" lang="en" xml:lang="en" hreflang="en">IRS organization</a> </li> <li class="level-2" data-indent-level="2"> <a href="/a-closer-look" title="A closer look" id="term-28401" rel="child" lang="en" xml:lang="en" hreflang="en">A closer look</a> </li> <li class="level-2" data-indent-level="2"> <a href="/about-irs/financial-and-budget-reports" title="Financial and budget reports" id="term-29401" rel="child" lang="en" xml:lang="en" hreflang="en">Financial and budget reports</a> </li> <li class="level-2" data-indent-level="2"> <a href="/statistics" title="Tax statistics" id="term-18801" rel="child" lang="en" xml:lang="en" hreflang="en">Tax statistics</a> </li> <li class="level-2" data-indent-level="2"> <a href="/about-irs/procurement" title="Do business with the IRS" id="term-18776" rel="child" lang="en" xml:lang="en" hreflang="en">Do business with the IRS</a> </li> <li class="level-2 is-active-trail is-active-parent" data-indent-level="2"> <a href="/compliance/criminal-investigation" title="Criminal Investigation" id="term-18731" rel="parent" lang="en" xml:lang="en" hreflang="en">Criminal Investigation</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/compliance/criminal-investigation/program-and-emphasis-areas-for-irs-criminal-investigation" title="What we investigate" id="term-18746" rel="child" lang="en" xml:lang="en" hreflang="en">What we investigate</a> </li> <li class="level-3 is-active" data-indent-level="3"> <a href="/compliance/criminal-investigation/tax-fraud-alerts" title="Identify tax schemes" id="term-18741" rel="parent" lang="en" xml:lang="en" hreflang="en">Identify tax schemes</a> </li> <li class="level-3" data-indent-level="3"> <a href="/compliance/criminal-investigation/reporting-fraud-and-abuse-within-the-irs-e-file-program" title="Report tax fraud" id="term-18736" rel="child" lang="en" xml:lang="en" hreflang="en">Report tax fraud</a> </li> <li class="level-3" data-indent-level="3"> <a href="/compliance/criminal-investigation/irs-criminal-investigation-voluntary-disclosure-practice" title="Voluntary disclosure" id="term-28066" rel="child" lang="en" xml:lang="en" hreflang="en">Voluntary disclosure</a> </li> <li class="level-3" data-indent-level="3"> <a href="/compliance/criminal-investigation/about-criminal-investigation" title="About us" id="term-28071" rel="child" lang="en" xml:lang="en" hreflang="en">About us</a> </li> <li class="level-3" data-indent-level="3"> <a href="/compliance/criminal-investigation/how-criminal-investigations-are-initiated" title="Investigation process" id="term-28076" rel="child" lang="en" xml:lang="en" hreflang="en">Investigation process</a> </li> <li class="level-3" data-indent-level="3"> <a href="/compliance/criminal-investigation/criminal-investigation-press-releases" title="Press releases" id="term-28081" rel="child" lang="en" xml:lang="en" hreflang="en">Press releases</a> </li> <li class="level-3" data-indent-level="3"> <a href="/compliance/criminal-investigation/irs-criminal-investigation-annual-reports" title="Annual report" id="term-28086" rel="child" lang="en" xml:lang="en" hreflang="en">Annual report</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/compliance/whistleblower-office" title="Whistleblower Office" id="term-29726" rel="child" lang="en" xml:lang="en" hreflang="en">Whistleblower Office</a> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/irs-tax-volunteers" title="Volunteer" id="term-18841" rel="child" lang="en" xml:lang="en" hreflang="en">Volunteer</a> </li> <li class="level-2" data-indent-level="2"> <a href="/privacy-disclosure/irs-freedom-of-information-act" title="Freedom of Information Act" id="term-18751" rel="child" lang="en" xml:lang="en" hreflang="en">Freedom of Information Act</a> </li> <li class="level-2" data-indent-level="2"> <a href="/privacy-disclosure/irs-privacy-policy" title="Privacy policy" id="term-18756" rel="child" lang="en" xml:lang="en" hreflang="en">Privacy policy</a> </li> <li class="level-2" data-indent-level="2"> <a href="/about-irs/protecting-taxpayer-civil-rights" title="Civil rights" id="term-18726" rel="child" lang="en" xml:lang="en" hreflang="en">Civil rights</a> </li> <li class="level-2" data-indent-level="2"> <a href="/about-irs/vulnerability-disclosure-policy" title="Vulnerability disclosure policy" id="term-28991" rel="child" lang="en" xml:lang="en" hreflang="en">Vulnerability disclosure policy</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/compliance/criminal-investigation/tax-fraud-alerts" class="pup-article full clearfix row"> <div class="col-md-12 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>IRS wants you to know about schemes, scams and cons</h2> <p>"If it sounds too good to be true, it probably is!" Don't become a victim to any scheme that offers instant wealth or exemption from your obligation as a United States citizen to file tax returns and/or pay taxes. Some of these schemes can literally cost you your life savings. Others can result in your prosecution and imprisonment if you knowingly participate in them.</p> <h2>Abusive return preparer</h2> <p>Taxpayers should be very careful when choosing a tax preparer. While most preparers provide excellent service to their clients, a few unscrupulous return preparers file false and fraudulent tax returns and ultimately defraud their clients. It is important to know that even if someone else prepares your return, you are ultimately responsible for all the information on the tax return.</p> <h2>Abusive tax schemes</h2> <p>Abusive tax scheme originally took the structure of&nbsp;fraudulent domestic and foreign trust arrangements. However, these schemes have evolved into sophisticated arrangements to give the appearance that&nbsp;taxpayers are not in control of their money.&nbsp;However, the taxpayers receive their funds through debit/credit cards or fictitious loans. These schemes often involve&nbsp;offshore banking and sometimes&nbsp;establish&nbsp;scam corporations or entities.</p> <h2>Non-filer enforcement</h2> <p>There have always been individuals who, for a variety of reasons, argue taxes are voluntary or illegal.&nbsp; The courts have repeatedly rejected their arguments as frivolous and routinely impose financial penalties for raising such frivolous arguments.&nbsp; Take the time to learn the truth about frivolous tax arguments.</p> <h2><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="74e1c434-5017-4a1e-a4a2-2414c00f1974" href="/help/tax-scams/report-a-tax-scam-or-fraud" title="Report a tax scam or fraud">Tax scams - How to report them</a></h2> <p>To help the public recognize and avoid abusive tax schemes, the IRS offers an abundance of educational materials. Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. Education is the best way to avoid the pitfalls of these “too good to be true” tax scams.</p> <hr> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="74e1c434-5017-4a1e-a4a2-2414c00f1974" href="/help/tax-scams/report-a-tax-scam-or-fraud" title="Report a tax scam or fraud">Report suspected tax fraud activity!</a></p> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 21-Oct-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/compliance/criminal-investigation/tax-fraud-alerts" data-a2a-title="Tax fraud alerts"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul class="dropdown-menu"><li><a class="pup-social-title a2a_button_facebook"><i class="fa fa-facebook-square social-icon" aria-hidden="true"></i><span>Facebook</span></a></li><li><a class="pup-social-title a2a_button_twitter" id="button_twitter"><svg width="24" class="social-icon" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><!--!Font Awesome Free 6.5.2 by @fontawesome - https://fontawesome.com License - https://fontawesome.com/license/free Copyright 2024 Fonticons, Inc.--><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg><span>Twitter</a></li><li><a class="pup-social-title a2a_button_linkedin"><i class="fa fa-linkedin-square social-icon" aria-hidden="true"></i><span>Linkedin</span></a></li><li role="separator" class="divider"></li></ul></li><li><button class="pup-print" type="button" onclick="javascript:print(); ga('send', 'event', 'Print Button', 'Print', 'Print Page');">Print</button></li></ul></div></span> </section> </div> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown first"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Our Agency <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/about-irs" data-drupal-link-system-path="node/18841">About IRS</a> </li> <li> <a href="https://jobs.irs.gov/">Careers</a> </li> <li> <a href="/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">Operations and Budget</a> </li> <li> <a href="/statistics" data-drupal-link-system-path="node/19746">Tax Statistics</a> </li> <li> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </li> <li class="last"> <a href="/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">Find a Local Office</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Know Your Rights <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">Taxpayer Bill of Rights</a> </li> <li> <a href="/taxpayer-advocate" data-drupal-link-system-path="node/18846">Taxpayer Advocate Service</a> </li> <li> <a href="/appeals" data-drupal-link-system-path="node/19036">Independent Office of Appeals</a> </li> <li> <a href="/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">Civil Rights </a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">FOIA</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">No FEAR Act Data</a> </li> <li class="last"> <a href="/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">Reliance on Guidance</a> </li> </ul> </li> <li class="expanded dropdown active active-trail"> <span class="footer-column-header navbar-text dropdown-toggle active-trail" data-toggle="dropdown">Resolve an Issue <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">IRS Notices and Letters</a> </li> <li> <a href="/identity-theft-central" data-drupal-link-system-path="node/19616">Identity Theft</a> </li> <li> <a href="/help/tax-scams" data-drupal-link-system-path="node/138436">Tax scams</a> </li> <li class="active active-trail"> <a href="/compliance/criminal-investigation/tax-fraud-alerts" class="active-trail is-active" data-drupal-link-system-path="node/15416" aria-current="page">Tax Fraud</a> </li> <li> <a href="/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">Criminal Investigation</a> </li> <li class="last"> <a href="/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">Whistleblower Office</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Languages <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.irs.gov/es" lang="es" xml:lang="es">Español</a> </li> <li> <a href="https://www.irs.gov/zh-hans" lang="zh-hans" xml:lang="zh-hans">中文 (简体)</a> </li> <li> <a href="https://www.irs.gov/zh-hant" lang="zh-hant" xml:lang="zh-hant">中文 (繁體)</a> </li> <li> <a href="https://www.irs.gov/ko" lang="ko" xml:lang="ko">한국어</a> </li> <li> <a href="https://www.irs.gov/ru" lang="ru" xml:lang="ru">Pусский</a> </li> <li> <a href="https://www.irs.gov/vi" lang="vi" xml:lang="vi">Tiếng Việt</a> </li> <li> <a href="https://www.irs.gov/ht" lang="ht" xml:lang="ht">Kreyòl ayisyen</a> </li> <li> <a href="https://www.irs.gov" lang="en" xml:lang="en">English</a> </li> <li class="last"> <a href="/help/languages" data-drupal-link-system-path="node/80696">Other Languages</a> </li> </ul> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Related Sites <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">U.S. Treasury</a> </li> <li> <a href="https://www.treasury.gov/tigta/">Treasury Inspector General for Tax Administration</a> </li> <li> <a href="https://www.usa.gov/">USA.gov</a> </li> <li> <a href="https://www.usaspending.gov">USAspending.gov</a> </li> <li class="last"> <a href="https://vote.gov/">Vote.gov</a> </li> </ul> </li> </ul> </nav> </div> </div> </div> <div class="container"> <div class="row pup-footer-social-media-links"> <div class="region region-social-media-footer pull-right"> <section id="block-socialmediaforfooter" data-block-plugin-id="block_content:40b0cf2e-cb49-4f62-888d-000cf00eb582" class="block block-block-content block-block-content40b0cf2e-cb49-4f62-888d-000cf00eb582 clearfix"> <div class="row"> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.facebook.com/IRS" aria-label="IRS Facebook "> <i aria-hidden="true" class="fa fa-facebook-square"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.twitter.com/IRSnews" aria-label="IRS Twitter"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><!--!Font Awesome Free 6.6.0 by @fontawesome - https://fontawesome.com License - https://fontawesome.com/license/free Copyright 2024 Fonticons, Inc.--><path d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zm297.1 84L257.3 234.6 379.4 396H283.8L209 298.1 123.3 396H75.8l111-126.9L69.7 116h98l67.7 89.5L313.6 116h47.5zM323.3 367.6L153.4 142.9H125.1L296.9 367.6h26.3z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.instagram.com/irsnews" aria-label="Instagram"> <i aria-hidden="true" class="fa fa-instagram"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.linkedin.com/company/irs" aria-label="IRS LinkedIn"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><!--!Font Awesome Free 6.6.0 by @fontawesome - https://fontawesome.com License - https://fontawesome.com/license/free Copyright 2024 Fonticons, Inc.--><path d="M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.youtube.com/user/irsvideos" aria-label="IRS Youtube"> <i aria-hidden="true" class="fa fa-youtube-play"></i> </a> </div> </div> </div> </section> </div> </div> </div> <div class="pup-footer-bottom"> <div class="container"> <div class="pup-footer-logo"> <a href="/"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"></a> </div> <div class="subfooter-menu"> <div class="region region-subfooter"> <nav role="navigation" aria-labelledby="block-subfooter-menu" id="block-subfooter" data-block-plugin-id="system_menu_block:subfooter"> <h2 class="visually-hidden" id="block-subfooter-menu">Subfooter</h2> <ul block="subfooter" class="menu menu--subfooter nav"> <li class="first"> <a href="/privacy-disclosure/irs-privacy-policy" data-drupal-link-system-path="node/15856">Privacy Policy</a> </li> <li class="last"> <a href="/accessibility" data-drupal-link-system-path="node/82611">Accessibility</a> </li> </ul> </nav> </div> </div> </div> </div> </footer> <script src='/static_assets/js/libs/jquery.min.js' type='text/javascript'></script> <!--412017--> </div> <script>window.dataLayer = window.dataLayer || []; window.dataLayer.push({"entityLanguage":"en","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"en","entityVid":"5526976","entityCreated":"1493352000","entityStatus":"1","entityType":"node","entityBundle":"pup_article","entityId":"15416","entityTitle":"Tax fraud alerts","primaryCategory":"compliance","subCategory1":"criminal-investigation","subCategory2":"tax-fraud-alerts","Navigation":{"id":"18741","label":"Identify tax schemes","bundle":"pup_navigation"},"field_pup_ot_guid":"c97b5a2e0eb26310VgnVCM100000351f0a0aRCRD","field_pup_ot_unique_id":"121259","field_pup_ot_url":"https:\/\/www.irs.gov\/uac\/tax-fraud-alerts","entityTaxonomy":{"pup_audience":{"6566":"Individuals","6701":"Tax Professionals","6671":"Businesses"},"pup_channels":{"2151":"Criminal Investigation"},"pup_navigation":{"18741":"Identify tax schemes"},"pup_organization":{"14046":"SE:CI"},"pup_topic":{"9476":"Fraud and Scam"}},"userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/15416","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJx1kuFy7CAIhV8oxkdyiFJDa8QBsm3evmazudlte_84nu8wgALEyJKIa1iwrurhVYdPShltgJSMoW7-vIxvwtWGidnUBJpv3PiG8kSMuRi1Ic6sWH2StUEZD_WAodDkj-sYVYcEBgU2FD_hDDdi6Yw_a2FIPbZ-hAITlu6f1O3UPaizGRcc8Mt2elZ8yCEz54LBIPvcj596hHf4eoXL0EAg98fMema7yLjWtk6FdMY0tLWFCRR9LjxBcUqG7g3BVkG93MoJXVcOxCgWvDvxAxMZS2hlzVTV_wXvkUfyoCg3ingE_mD3OJI-yQpl60XUaRRqdjlni__Bvzp_Nm3rf5n_4QUszm5GyrNdEDO4fX2eSF1_5_zzMw6juvt-uSZUr8SKIL3cSyKlpfWB7V0vfeleZdhXUij1WN20I79P4RvwVij5","theme":"pup_irs","theme_token":null},"ajaxTrustedUrl":{"\/site-index-search":true},"dataLayer":{"defaultLang":"en","languages":{"en":{"id":"en","name":"English","direction":"ltr","weight":-10},"es":{"id":"es","name":"Spanish","direction":"ltr","weight":-9},"zh-hans":{"id":"zh-hans","name":"Chinese, Simplified","direction":"ltr","weight":-8},"zh-hant":{"id":"zh-hant","name":"Chinese, Traditional","direction":"ltr","weight":-7},"ko":{"id":"ko","name":"Korean","direction":"ltr","weight":-6},"ru":{"id":"ru","name":"Russian","direction":"ltr","weight":-5},"vi":{"id":"vi","name":"Vietnamese","direction":"ltr","weight":-4},"ht":{"id":"ht","name":"Haitian Creole","direction":"ltr","weight":-3}}},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":true,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":".paragraph--type--social-media-footer, .btn-primary, .btn-secondary","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":true,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link fa-external-link-alt","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"bootstrap":{"forms_has_error_value_toggle":1,"modal_animation":1,"modal_backdrop":"true","modal_focus_input":1,"modal_keyboard":1,"modal_select_text":1,"modal_show":1,"modal_size":"","popover_enabled":1,"popover_animation":1,"popover_auto_close":1,"popover_container":"body","popover_content":"","popover_delay":"0","popover_html":0,"popover_placement":"right","popover_selector":"","popover_title":"","popover_trigger":"click","tooltip_enabled":1,"tooltip_animation":1,"tooltip_container":"body","tooltip_delay":"0","tooltip_html":0,"tooltip_placement":"auto left","tooltip_selector":"","tooltip_trigger":"hover"},"accordion_menus":{"accordion_closed":{"main_mobile":"main_mobile"}},"chosen":{"selector":"select:not(:hidden,[id*=\u0027edit-state\u0027])","minimum_single":25,"minimum_multiple":20,"minimum_width":200,"use_relative_width":false,"options":{"disable_search":false,"disable_search_threshold":0,"allow_single_deselect":false,"search_contains":true,"placeholder_text_multiple":"Choose some option","placeholder_text_single":"Choose an option","no_results_text":"No results match","max_shown_results":null,"inherit_select_classes":true}},"ajax":[],"user":{"uid":0,"permissionsHash":"c47ed1a8154891ba31e7f33c82f4f59896668fef288d3b9527b294c92462ad99"}}</script> <script src="/pub/js/js_ZoPoO5DF3081cG_--6a4irNToP7H0xYbNoKK__Uy5WY.js?scope=footer&amp;delta=0&amp;language=en&amp;theme=pup_irs&amp;include=eJxtkG1ywyAMRC-EzZGYNShYDUaMkNP49nU-mjRN_um91WhGi5RMUDeP-zAeVKq5BEPBRuonmnFi0e7a2sKETj4XmVCGzkbDgWCr0i1l7Y8wKjd7alSUzTj2t2ShjGGhuj5MJ2ic309flj5Y2L48E-fZHJ2tcD36pGtDGe_oskguFAzZZ1teEfk_j_jC-Xo_HimxiYZW1sy1-0_STSLWTdF8kyYn0j_GRIpxe5ZXJdGw0wDd6yjkEKNoYqnh8t_e1CuHb06ZzMVZOtXfx270Az7yrvM"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_H87Kc9Tro9m5q5urkV6gpZMKvtee2sEmHv6itSg4kjI.js?scope=footer&amp;delta=2&amp;language=en&amp;theme=pup_irs&amp;include=eJxtkG1ywyAMRC-EzZGYNShYDUaMkNP49nU-mjRN_um91WhGi5RMUDeP-zAeVKq5BEPBRuonmnFi0e7a2sKETj4XmVCGzkbDgWCr0i1l7Y8wKjd7alSUzTj2t2ShjGGhuj5MJ2ic309flj5Y2L48E-fZHJ2tcD36pGtDGe_oskguFAzZZ1teEfk_j_jC-Xo_HimxiYZW1sy1-0_STSLWTdF8kyYn0j_GRIpxe5ZXJdGw0wDd6yjkEKNoYqnh8t_e1CuHb06ZzMVZOtXfx270Az7yrvM"></script> <script src="/modules/contrib/google_tag/js/gtm.js?snd8s5"></script> <script src="/modules/contrib/google_tag/js/gtag.js?snd8s5"></script> <script src="/pub/js/js_1cCZs2s6NlK3WAU5mdfyY1SUg-3VEZ1sfUwxAwsV-vo.js?scope=footer&amp;delta=5&amp;language=en&amp;theme=pup_irs&amp;include=eJxtkG1ywyAMRC-EzZGYNShYDUaMkNP49nU-mjRN_um91WhGi5RMUDeP-zAeVKq5BEPBRuonmnFi0e7a2sKETj4XmVCGzkbDgWCr0i1l7Y8wKjd7alSUzTj2t2ShjGGhuj5MJ2ic309flj5Y2L48E-fZHJ2tcD36pGtDGe_oskguFAzZZ1teEfk_j_jC-Xo_HimxiYZW1sy1-0_STSLWTdF8kyYn0j_GRIpxe5ZXJdGw0wDd6yjkEKNoYqnh8t_e1CuHb06ZzMVZOtXfx270Az7yrvM"></script> </body> </html>

Pages: 1 2 3 4 5 6 7 8 9 10