IRS Freedom of Information Act | 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 information about the Freedom of Information Act (FOIA) and its application in the IRS." /> <meta name="abstract" content="Find information about the Freedom of Information Act (FOIA) and its application in the IRS." /> <link rel="canonical" href="https://www.irs.gov/privacy-disclosure/irs-freedom-of-information-act" /> <meta name="robots" content="index, follow" /> <meta name="original-source" content="https://www.irs.gov/uac/irs-freedom-of-information" /> <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 information about the Freedom of Information Act (FOIA) and its application in the IRS." /> <meta name="twitter:title" content="IRS Freedom of Information Act | Internal Revenue Service" /> <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": "IRS Freedom of Information Act", "datePosted": "2017-02-17T00:00:00-0500" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="10662" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1726051503" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="110348" /> <meta name="prod_SEID" content="dv0pb" /> <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/privacy-disclosure/irs-freedom-of-information-act" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>IRS Freedom of Information Act | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_xHunYGK5iomekVCucOL4PyUC1di9AJWM3DHHI1J7uSY.css?delta=0&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_rbhClKs9PlSId6Rk_ovE4fm3jDjwTjLKApwEOy5Ht2U.css?delta=1&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_j1x7HUmczc_Exd9VJWI7ItmPn8EI5JD4TmPPZ4F3cBE.css?delta=3&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <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="bdpnbeqx3ckuiz5yy7ja-f-e948f59db-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":165,"ak.ipv":4,"ak.proto":"http/1.0","ak.rid":"15260af7","ak.r":43972,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":33230,"ak.gh":"23.216.148.68","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1740163026","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==ZOq0NcSt2cd3cJ/4jbxTFBd/NrPGErjukFveZrnJwZ/vQUhJOjsWe25ey5SXRzVim5k0FaYegOg2QusKXy5w3X9RsfUYiLFrtyOjYAunknoobtFzqsPw9e3YbIWa0D58+8MVtbCAIZgvWgNizRBMM4zbDzw0zE8oPf5aZEnuaeoeVLeRKn+TAMew/4aq5HrE7NluXfVaLc4wwj8PY8HThVOxt8GwaD9SYjvdudJlFfslODCYufXUt+luV1tCIADygQWSjsTEn28pNP4fFfWcu8c9iD72H0uksWVB3c1wdXpa45J8h2hFbuvYiJd2w3HemCmU2/JbGdvUDL6daN6cX3FsYuoEWfd428Va11TZLuSCj4b7AhKFyh88xs//YyAyz5/PHGugeec5hM2wvcpim8EjHOnNJQTQfQesmC9S7IQ=","ak.pv":"201","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 lang-en"> <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" data-block="languageswitcher"><li hreflang="es" data-drupal-link-system-path="node/10662" class="es"><a href="/es/privacy-disclosure/irs-freedom-of-information-act" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/10662">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/10662" class="zh-hans"><a href="/zh-hans/privacy-disclosure/irs-freedom-of-information-act" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/10662">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/10662" class="zh-hant"><a href="/zh-hant/privacy-disclosure/irs-freedom-of-information-act" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/10662">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/10662" class="ko"><a href="/ko/privacy-disclosure/irs-freedom-of-information-act" class="language-link" lang="ko" hreflang="ko" data-drupal-link-system-path="node/10662">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/10662" class="ru"><a href="/ru/privacy-disclosure/irs-freedom-of-information-act" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="node/10662">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/10662" class="vi"><a href="/vi/privacy-disclosure/irs-freedom-of-information-act" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/10662">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/10662" class="ht"><a href="/ht/privacy-disclosure/irs-freedom-of-information-act" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/10662">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 data-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 & 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 data-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 data-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 data-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 data-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="/file-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/141421">File Your Taxes for Free</a> </li> </div> </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 data-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="/your-account" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/126776">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> </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 data-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> </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 & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul data-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> </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 & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul data-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'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's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer'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'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> </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 data-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 data-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 & 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 & 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="/file-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="/your-account">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'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 & 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 & 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 & 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 & 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's Withholding Certificate">Form W-4</a></li><li><a href="/forms-pubs/about-form-941" title="Employer'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 data-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 & Deductions</a> </li> <li> <a href="/forms-instructions" class="top-level-nav-item">Forms & 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 data-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 & 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 class="active"> IRS Freedom of Information Act </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">IRS Freedom of Information Act</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface" class="block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix">   </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"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In Our Agency <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <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" data-indent-level="2"> <a href="/compliance/criminal-investigation" title="Criminal Investigation" id="term-18731" rel="child" lang="en" xml:lang="en" hreflang="en">Criminal Investigation</a> </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 is-active is-active-trail" data-indent-level="2"> <a href="/privacy-disclosure/irs-freedom-of-information-act" title="Freedom of Information Act" id="term-18751" rel="parent" 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> </div> </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="/privacy-disclosure/irs-freedom-of-information-act" 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"><p>Enacted in 1966, the Freedom of Information Act, or FOIA, gives any person the right to access federal agency records or information. The FOIA is based on the presumption that the government and its information belong to the people.</p> <p>A 1996 amendment to the FOIA, required federal agencies to make many types of records available online. Visit the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8834c661-5eb3-449a-a599-ae52e7fe71fa" href="/privacy-disclosure/foia-library" title="FOIA Library">IRS FOIA Library</a> to learn more.</p> <p>New law, like the <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d45c3981-2736-4133-aab3-5dc7bcfc75b8" href="https://www.govinfo.gov/app/details/PLAW-110publ81" title="Public Law 110 - 81 - Honest Leadership and Open Government Act of 2007">Open Government Act</a>, as well as new policies, such as those issued by the President and the Attorney General, promote the spirit of transparency envisioned by our founding fathers.</p> <div class="accordion-list" data-fix-id="accordion1718135619766_375583"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1718135619766_375583" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1718135619768_305657" id="Collapsible1718135619768_305657"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1718135619768_305657" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1718135619768_305657" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1718135619768_305657" role="button"><span>Freedom of Information Act general resources</span></a></h4> </div> <div aria-labelledby="headingCollapsible1718135619768_305657" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1718135619768_305657" role="tabpanel"> <div class="collapsible-item-body panel-body"> <ul> <li><a href="http://uscode.house.gov/view.xhtml?req=(title:5 section:552 edition:prelim) OR (granuleid:USC-prelim-title5-section552)&f=treesort&edition=prelim&num=0&jumpTo=true">The Freedom of Information Act, 5 U.S.C. § 552</a></li> <li><a href="https://www.ecfr.gov/current/title-31/subtitle-A/part-1">Treasury FOIA Regulations, 31 CFR Part 1, RIN 1505-AC35</a> <ul> <li><strong>Note:</strong> Any IRS FOIA regulation that may conflict with a Treasury FOIA regulation, the Treasury FOIA regulation shall govern.</li> </ul> </li> <li> <p><a href="https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol22/xml/CFR-2017-title26-vol22-sec601-702.xml">IRS FOIA Regulations, 26 CFR § 601.702</a></p> </li> <li> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d48fd586-f4ac-4b88-a8fe-1b1a44856af4" href="https://www.irs.gov/pub/irs-counsel/policystatement11-13.pdf" title="Policy Statement 11-13">IRS Policy Statement 11-13 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </li> <li> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8834c661-5eb3-449a-a599-ae52e7fe71fa" href="/privacy-disclosure/foia-library" title="FOIA Library">IRS FOIA Library</a></p> </li> <li> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d45c3981-2736-4133-aab3-5dc7bcfc75b8" href="https://www.govinfo.gov/app/details/PLAW-110publ81" title="Public Law 110 - 81 - Honest Leadership and Open Government Act of 2007">Open Government Act</a></p> </li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1718135619769_976815" id="Collapsible1718135619769_976815"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1718135619769_976815" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1718135619769_976815" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1718135619769_976815" role="button">Routine access to IRS records</a></h4> </div> <div aria-labelledby="headingCollapsible1718135619769_976815" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1718135619769_976815" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>The IRS offers <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2a92977d-d32b-4ae4-808f-d4a589447839" href="/privacy-disclosure/routine-access-to-irs-records" title="Routine access to IRS records">routine access to other records</a> through procedures designed to make access quick and easy. For more information, use the Routine Access link at the right. If you are working directly with an IRS employee on an open tax case, you can request information from the file directly from them.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1718135619769_927045" id="Collapsible1718135619769_927045"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1718135619769_927045" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1718135619769_927045" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1718135619769_927045" role="button"><span>Formal requests</span></a></h4> </div> <div aria-labelledby="headingCollapsible1718135619769_927045" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1718135619769_927045" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>To assist FOIA requesters each IRS Disclosure Office serves as a FOIA Requester Service Center. The IRS FOIA guide describes the Freedom of Information Act (FOIA) in general and gives specific instructions for making a FOIA request, including a sample letter, an explanation of potential fees and where to file requests.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c5abf8aa-308c-491b-bffc-b5d6e35f3638" href="/privacy-disclosure/freedom-of-information-act-foia-guidelines" title="Freedom of Information Act (FOIA) guidelines">IRS FOIA guide</a></p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1718135619769_401136" id="Collapsible1718135619769_401136"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1718135619769_401136" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1718135619769_401136" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1718135619769_401136" role="button"><span>FOIA public liaison</span></a></h4> </div> <div aria-labelledby="headingCollapsible1718135619769_401136" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1718135619769_401136" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>FOIA requestors who have questions on a submitted request or want to know the status of a request may contact the IRS FOIA Public Liaison line at <a href="tel:312-292-2929">312-292-2929</a>.</p> <p>If you have general questions on the IRS FOIA process, review the IRS FOIA Guidelines page before submitting a request.</p> </div> </div> </div> </div> </div> </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: 11-Sep-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/privacy-disclosure/irs-freedom-of-information-act" data-a2a-title="IRS Freedom of Information Act"><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"><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();">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 data-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 data-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 data-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"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Resolve an Issue <span class="caret"></span></span> <ul data-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> <a href="/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">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 data-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 data-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"><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"><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 data-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>  </div> <script>window.dataLayer = window.dataLayer || []; window.dataLayer.push({"entityLanguage":"en","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"en","entityVid":"5468686","entityCreated":"1487307600","entityStatus":"1","entityType":"node","entityBundle":"pup_article","entityId":"10662","entityTitle":"IRS Freedom of Information Act","primaryCategory":"privacy-disclosure","subCategory1":"irs-freedom-of-information-act","Navigation":{"id":"18751","label":"Freedom of Information Act","bundle":"pup_navigation"},"field_pup_ot_guid":"de3540be3a716310VgnVCM100000351f0a0aRCRD","field_pup_ot_unique_id":"110348","field_pup_ot_url":"https:\/\/www.irs.gov\/uac\/irs-freedom-of-information","entityTaxonomy":{"pup_channels":{"6276":"Privacy \u0026 Disclosure"},"pup_navigation":{"18751":"Freedom of Information Act"},"pup_organization":{"14006":"OS:P"},"pup_topic":{"12331":"Default Topic No Value"}},"userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/10662","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":"eJxtkuuSwyAIhV8oxkdyMFLD1ogDpN2-_Zr0vu2fjOc7DOIJME0sibiGBeuqHt51OFPKaAOkZAz14u-H8SBcbYjMpibQfOPGJ5QXYszFqA3TzIrVJ1kblPGqbjAUiv56HCfVIYFBgQuKjzjDiVg643MtDKnX1mMoELF0_07dRt2NOptxwQF_baP3G29yyMy5YDDIPvfPfz3CD_y-w2VoIJD7Y2a9d3uSca1tjYV0xjS0tYWeHapSpEK2JbVQDVsIEWT3Iyj6XDhCcUqG7oBgq6A-3coJXVcOxGgquDvTERMZS2hlzVTVf4N75bV5UJQT9Vn8F7bXkehjkEmo2Sf-mO_VtEtPND_wAjbNbkbKsz0hZnDbEr2Qun72_Prkq1HdvmWuCdVnY0WQft1bI6Wl9d-2Tb301XuXYVtModRr9aId-S3rPyDJK3E","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_owmADwSsc0CAsEkkpwzCOTwh9n4zF5pKbwUrQoH2OEI.js?scope=footer&delta=0&language=en&theme=pup_irs&include=eJxtkFtywyAMRTcEZkmMAAWrwYiR5DTZfe082zR_OkePGV0oxRj6JcC9mA7C3VwBgwYXlJBwhhOxqBvriJAzqlKiRrYvLdSjMbcEcu0nUAy1cYLmlQz9AcFWwds2iT6bWWjYSy9YwS_Y16dRBMnz_wP70AcLtg3PSHU2h2dr1I-hyDqgTXd0lbk2jAY1VFv-ItR3nuALztf7-YiFjCWOtlbqGj5Jl5hNTWCEwYNPKL_MHpHReEXUuaDfyIMY5YZuC5alEPe4_6fhjeM3lYrm8syK_fHYjX4Anl-xaw"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_H9p_Nc3o32anuOfvZ9S0_6lrpEucOEgZtGdbdxCvPi8.js?scope=footer&delta=2&language=en&theme=pup_irs&include=eJxtkFtywyAMRTcEZkmMAAWrwYiR5DTZfe082zR_OkePGV0oxRj6JcC9mA7C3VwBgwYXlJBwhhOxqBvriJAzqlKiRrYvLdSjMbcEcu0nUAy1cYLmlQz9AcFWwds2iT6bWWjYSy9YwS_Y16dRBMnz_wP70AcLtg3PSHU2h2dr1I-hyDqgTXd0lbk2jAY1VFv-ItR3nuALztf7-YiFjCWOtlbqGj5Jl5hNTWCEwYNPKL_MHpHReEXUuaDfyIMY5YZuC5alEPe4_6fhjeM3lYrm8syK_fHYjX4Anl-xaw"></script> <script src="/modules/contrib/google_tag/js/gtm.js?sqmb94"></script> <script src="/modules/contrib/google_tag/js/gtag.js?sqmb94"></script> <script src="/pub/js/js_SXJKSg3WeyPvNmAdFt2hZryjuBFgPky5i8PcglccHqY.js?scope=footer&delta=5&language=en&theme=pup_irs&include=eJxtkFtywyAMRTcEZkmMAAWrwYiR5DTZfe082zR_OkePGV0oxRj6JcC9mA7C3VwBgwYXlJBwhhOxqBvriJAzqlKiRrYvLdSjMbcEcu0nUAy1cYLmlQz9AcFWwds2iT6bWWjYSy9YwS_Y16dRBMnz_wP70AcLtg3PSHU2h2dr1I-hyDqgTXd0lbk2jAY1VFv-ItR3nuALztf7-YiFjCWOtlbqGj5Jl5hNTWCEwYNPKL_MHpHReEXUuaDfyIMY5YZuC5alEPe4_6fhjeM3lYrm8syK_fHYjX4Anl-xaw"></script> </body> </html>

CINXE.COM

IRS Freedom of Information Act | Internal Revenue Service