IRS privacy policy | Internal Revenue Service

<!DOCTYPE html> <html lang="ko" 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="The IRS privacy policy explains how we handle information you provide when you visit us online at IRS.gov." /> <meta name="abstract" content="The IRS privacy policy explains how we handle information you provide when you visit us online at IRS.gov." /> <meta name="robots" content="noindex, nofollow" /> <meta name="original-source" content="https://www.irs.gov/uac/irs-privacy-policy" /> <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="The IRS privacy policy explains how we handle information you provide when you visit us online at IRS.gov." /> <meta name="twitter:title" content="IRS privacy policy | 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 privacy policy", "datePosted": "2017-04-27T00:00:00-0400" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="Other" /> <meta name="uniqueID" content="15856" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1738701923" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="120918" /> <meta name="prod_SEID" content="SKHCB" /> <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-privacy-policy" /> <link rel="alternate" hreflang="es" href="https://www.irs.gov/es/privacy-disclosure/irs-privacy-policy" /> <link rel="canonical" href="https://www.irs.gov/privacy-disclosure/irs-privacy-policy" /> <link rel="shortlink" href="https://www.irs.gov/node/15856" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>IRS privacy policy | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_xHunYGK5iomekVCucOL4PyUC1di9AJWM3DHHI1J7uSY.css?delta=0&language=ko&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=ko&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=ko&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=ko&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="bdpnbevydu4t2z52pwpa-f-629ab4828-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":166,"ak.ipv":4,"ak.proto":"http/1.0","ak.rid":"41453777","ak.r":40284,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":57956,"ak.gh":"23.45.45.61","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1740275102","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==AUbJbC26L5g8wwHVakAb23Kymd4OeO4t/lrdJy41CaMQ9bJzP3k7sKspzp1Ige9bzCVCdBmYKRH5vlEXD/o7U0zOtCyuI0Y5+h2OmXdJQcke7sdNtxG1tKmzK1wMHjwyWAV9KNjERGvLhFKBqu4ZjxoCFWf+aqxohYQ5rFUCqC78qc2P93nRrFubvCDHTFvNxbvE1xvUOMr9Je8cANCI686uLyOg798EF2Qco09P3KAOiVPPw+yyNl5a1dyIHoJZdxdda1wAcKpPvRStoBDhsPOWEmAuL064ZBOYfP4wgVe/EuI91IYcvURrrabIHI8ym7pb5kfIjOQ1aqT9JiQi+AvFB16E+TldORDWn+gtQ2YzyR4L2F0ZhxWwwVrh6pxDTmorhjoJSn+uoolYZ1AZjmOT4TitY3pvd7+gdy1yH3w=","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-ko"> <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>미국 정부 공식 웹사이트</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="/ko" title="집" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="집" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="집" 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"> 한국어 <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" data-block="languageswitcher"><li hreflang="en" data-drupal-link-system-path="node/15856" class="en"><a href="/privacy-disclosure/irs-privacy-policy" class="language-link" lang="en" hreflang="en" data-drupal-link-system-path="node/15856">English</a></li><li hreflang="es" data-drupal-link-system-path="node/15856" class="es"><a href="/es/privacy-disclosure/irs-privacy-policy" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/15856">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/15856" class="zh-hans"><a href="/zh-hans/privacy-disclosure/irs-privacy-policy" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/15856">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/15856" class="zh-hant"><a href="/zh-hant/privacy-disclosure/irs-privacy-policy" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/15856">中文 (繁體)</a></li><li hreflang="ru" data-drupal-link-system-path="node/15856" class="ru"><a href="/ru/privacy-disclosure/irs-privacy-policy" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="node/15856">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/15856" class="vi"><a href="/vi/privacy-disclosure/irs-privacy-policy" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/15856">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/15856" class="ht"><a href="/ht/privacy-disclosure/irs-privacy-policy" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/15856">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-ko"> <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="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" data-drupal-link-system-path="node/11">세무 전문가</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"> 검색 <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="/ko/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="검색" aria-label="검색" 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" >- 어떤 -</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" >- 어떤 -</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="검색" 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="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</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="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</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"> 메뉴 <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">메인 네비게이션 바</h2> <ul data-block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/ko" 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="/ko/filing" aria-controls="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-label="세금 신고 menu has additional options. Use the spacebar to open the 세금 신고 sub menu or enter to navigate to the 세금 신고 page." role="application" id="accessible-megamenu-nav-item-0">세금 신고</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ko/filing" class="mobile-only-text" id="accessible-megamenu-segeum-singo-submenu-0" data-drupal-link-system-path="node/19656">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-1">정보</span> </li> <li><a href="/ko/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-segeum-singo-submenu-2" data-drupal-link-system-path="node/19456">개인</a> </li> <li><a href="/ko/individuals/international-taxpayers" id="accessible-megamenu-segeum-singo-submenu-3" data-drupal-link-system-path="node/19696">국제 납세자</a> </li> <li><a href="/ko/businesses" id="accessible-megamenu-segeum-singo-submenu-4" data-drupal-link-system-path="node/18976">사업체 및 자영업자</a> </li> <li><a href="/ko/charities-and-nonprofits" id="accessible-megamenu-segeum-singo-submenu-5" data-drupal-link-system-path="node/58461">자선 및 비영리 단체</a> </li> <li><a href="/ko/government-entities/federal-state-local-governments" id="accessible-megamenu-segeum-singo-submenu-6" data-drupal-link-system-path="node/19446">연방, 주 및 시 정부</a> </li> <li><a href="/ko/government-entities/indian-tribal-governments" id="accessible-megamenu-segeum-singo-submenu-7" data-drupal-link-system-path="node/19601">인디언 부족 정부</a> </li> <li><a href="/ko/tax-exempt-bonds" id="accessible-megamenu-segeum-singo-submenu-8" data-drupal-link-system-path="node/19671">면세 채권</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-9">개인을 위한 서류 제출</span> </li> <li><a href="/ko/filing/individuals/how-to-file" id="accessible-megamenu-segeum-singo-submenu-10" data-drupal-link-system-path="node/22856">제출 방법</a> </li> <li><a href="/ko/filing/individuals/when-to-file" id="accessible-megamenu-segeum-singo-submenu-11" data-drupal-link-system-path="node/22726">제출 기간</a> </li> <li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-segeum-singo-submenu-12" data-drupal-link-system-path="node/2442">제출 장소</a> </li> <li><a href="/ko/filing/individuals/update-my-information" id="accessible-megamenu-segeum-singo-submenu-13" data-drupal-link-system-path="node/22861">귀하의 정보 업데이트</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-14">인기 검색</span> </li> <li><a href="/ko/individuals/get-transcript" id="accessible-megamenu-segeum-singo-submenu-15" data-drupal-link-system-path="node/136676">세무 기록 사본 얻기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-segeum-singo-submenu-16" data-drupal-link-system-path="node/17153">고용주 식별 번호 (EIN)</a> </li> <li><a href="/ko/filing/wheres-my-amended-return" id="accessible-megamenu-segeum-singo-submenu-17" data-drupal-link-system-path="node/17175">수정된 신고서 현황 확인</a> </li> <li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-segeum-singo-submenu-18" data-drupal-link-system-path="node/16696">신분 보호 핀 (IP PIN) 얻기</a> </li> <li><a href="/ko/file-your-taxes-for-free" id="accessible-megamenu-segeum-singo-submenu-19" data-drupal-link-system-path="node/141421">세금 보고 무료로 하기 </a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/payments" aria-controls="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-label="납부 menu has additional options. Use the spacebar to open the 납부 sub menu or enter to navigate to the 납부 page." role="application" id="accessible-megamenu-nav-item-1">납부</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ko/payments" class="mobile-only-text" id="accessible-megamenu-nabbu-submenu-0" data-drupal-link-system-path="node/19551">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-1">납부 방법</span> </li> <li><a href="/ko/payments/direct-pay-with-bank-account" id="accessible-megamenu-nabbu-submenu-2" data-drupal-link-system-path="node/10224">은행 계좌(자동 이체)</a> </li> <li><a href="/ko/payments/online-payment-agreement-application" id="accessible-megamenu-nabbu-submenu-3" data-drupal-link-system-path="node/16716">납부 계획 (분할 납부 합의)</a> </li> <li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-nabbu-submenu-4" data-drupal-link-system-path="node/15488">전자식 연방 세금 납부 시스템 (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-5">인기 검색</span> </li> <li><a href="/ko/your-account" id="accessible-megamenu-nabbu-submenu-6" data-drupal-link-system-path="node/126776">귀하의 온라인 계정</a> </li> <li><a href="/ko/individuals/tax-withholding-estimator" id="accessible-megamenu-nabbu-submenu-7" data-drupal-link-system-path="node/107181">IRS 세금 원천징수 추정기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-nabbu-submenu-8" data-drupal-link-system-path="node/17135">추정세</a> </li> <li><a href="/ko/payments/penalties" id="accessible-megamenu-nabbu-submenu-9" data-drupal-link-system-path="node/91826">과태료</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/refunds" aria-controls="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-label="환급 menu has additional options. Use the spacebar to open the 환급 sub menu or enter to navigate to the 환급 page." role="application" id="accessible-megamenu-nav-item-2">환급</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ko/refunds" class="mobile-only-text" id="accessible-megamenu-hwangeub-submenu-0" data-drupal-link-system-path="node/130131">개요</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ko/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-hwangeub-submenu-1" data-drupal-link-system-path="node/19556">내 환급액이 어디 있습니까?</a> </li> <li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-hwangeub-submenu-2" data-drupal-link-system-path="node/10971">자동 이체</a> </li> <li><a href="/ko/taxtopics/tc203" id="accessible-megamenu-hwangeub-submenu-3" data-drupal-link-system-path="node/67936">감소된 환급액</a> </li> <li><a href="/ko/filing/file-an-amended-return" id="accessible-megamenu-hwangeub-submenu-4" data-drupal-link-system-path="node/128551">수정된 신고서</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/credits-and-deductions" aria-controls="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-label="세액 공제 menu has additional options. Use the spacebar to open the 세액 공제 sub menu or enter to navigate to the 세액 공제 page." role="application" id="accessible-megamenu-nav-item-3">세액 공제</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ko/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-seaeg-gongje-submenu-0" data-drupal-link-system-path="node/80206">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-1">정보</span> </li> <li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족" id="accessible-megamenu-seaeg-gongje-submenu-2" data-drupal-link-system-path="node/5">개인</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 귀하 및 귀하의 가족 </span> </li> <li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보" id="accessible-megamenu-seaeg-gongje-submenu-3" data-drupal-link-system-path="node/19941">사업체 및 자영업자</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 표준 마일리지 및 기타 정보 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-4">인기 검색</span> </li> <li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-seaeg-gongje-submenu-5" data-drupal-link-system-path="node/18966">근로 소득 세액 공제 (EITC)</a> </li> <li><a href="/ko/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-seaeg-gongje-submenu-6" data-drupal-link-system-path="node/771">자녀 세액공제</a> </li> <li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-seaeg-gongje-submenu-7" data-drupal-link-system-path="node/126641">청정 차량 및 에너지 세액공제</a> </li> <li><a href="/ko/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-seaeg-gongje-submenu-8" data-drupal-link-system-path="node/5229">표준 공제</a> </li> <li><a href="/ko/retirement-plans" id="accessible-megamenu-seaeg-gongje-submenu-9" data-drupal-link-system-path="node/19741">퇴직 계획</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/forms-instructions" aria-controls="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-label="양식 및 작성 지침 menu has additional options. Use the spacebar to open the 양식 및 작성 지침 sub menu or enter to navigate to the 양식 및 작성 지침 page." role="application" id="accessible-megamenu-nav-item-4">양식 및 작성 지침</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ko/forms-instructions" class="mobile-only-text" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-0" data-drupal-link-system-path="node/6">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-1">양식 및 작성 지침</span> </li> <li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-2" data-drupal-link-system-path="node/16022">양식 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 세금 신고서 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-3">양식 1040 지침</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 양식 1040 작성 안내 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-4" data-drupal-link-system-path="node/15825">양식 W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 납세자 식별 번호(TIN) 및 증명 신청서 </span> </li> <li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-5" data-drupal-link-system-path="node/10554">양식 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 세금 신고서 사본 신청서 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-6" data-drupal-link-system-path="node/15498">양식 W-4 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 종업원의 원천 징수 허용액 증명 </span> </li> <li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-7" data-drupal-link-system-path="node/53446">양식 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 고용주의 분기별 연방세 보고서 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-8" data-drupal-link-system-path="node/5737">양식 W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보수를 지급하는 무역 또는 사업에 종사하는 고용주 </span> </li> <li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-9" data-drupal-link-system-path="node/15532">양식 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 분할 납부 합의 신청 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-10">세금 전문가 인기 검색</span> </li> <li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-11" data-drupal-link-system-path="node/19996">양식 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보고서 수정/정정 </span> </li> <li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-12" data-drupal-link-system-path="node/15839">양식 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 위임장 신청 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-13" data-drupal-link-system-path="node/15536">양식 W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 납세자 식별 번호(ITIN) 신청 </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-14">회보 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> IRS 관련 업무 종사자에 대한 규정 </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="/ko/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" class="control-label">Search</label> <input placeholder="검색" aria-label="검색" 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" 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" >- 어떤 -</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" >- 어떤 -</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="검색" 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="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</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-ko"> <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="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" data-drupal-link-system-path="node/11">세무 전문가</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="#">세금 신고</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/filing" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/how-to-file-your-taxes-step-by-step">개인</a></li><li><a href="/ko/individuals/international-taxpayers">국제 납세자</a></li><li><a href="/ko/businesses">사업체 및 자영업자</a></li><li><a href="/ko/charities-and-nonprofits">자선 및 비영리 단체</a></li><li><a href="/ko/government-entities/federal-state-local-governments">연방, 주 및 시 정부</a></li><li><a href="/ko/government-entities/indian-tribal-governments">인디언 부족 정부</a></li><li><a href="/ko/tax-exempt-bonds">면세 채권</a></li><li><span class="mega-menu-column-header">개인을 위한 서류 제출</span></li><li><a href="/ko/filing/individuals/how-to-file">제출 방법</a></li><li><a href="/ko/filing/individuals/when-to-file">제출 기간</a></li><li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type">제출 장소</a></li><li><a href="/ko/filing/individuals/update-my-information">귀하의 정보 업데이트</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/individuals/get-transcript">세무 기록 사본 얻기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number">고용주 식별 번호 (EIN)</a></li><li><a href="/ko/filing/wheres-my-amended-return">수정된 신고서 현황 확인</a></li><li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin">신분 보호 핀 (IP PIN) 얻기</a></li><li><a href="/ko/file-your-taxes-for-free">세금 보고 무료로 하기 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">납부</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/payments" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">납부 방법</span></li><li><a href="/ko/payments/direct-pay-with-bank-account">은행 계좌(자동 이체)</a></li><li><a href="/ko/payments/online-payment-agreement-application">납부 계획 (분할 납부 합의)</a></li><li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system">전자식 연방 세금 납부 시스템 (EFTPS)</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/your-account">귀하의 온라인 계정</a></li><li><a href="/ko/individuals/tax-withholding-estimator">IRS 세금 원천징수 추정기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes">추정세</a></li><li><a href="/ko/payments/penalties">과태료</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">환급</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/refunds" class="mobile-only-text">개요</a></li><li><a href="/ko/wheres-my-refund" class="mega-menu-column-header">내 환급액이 어디 있습니까?</a></li><li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">자동 이체</a></li><li><a href="/ko/taxtopics/tc203">감소된 환급액</a></li><li><a href="/ko/filing/file-an-amended-return">수정된 신고서</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">세액 공제</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/credits-and-deductions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족">개인</a></li><li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보">사업체 및 자영업자</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc">근로 소득 세액 공제 (EITC)</a></li><li><a href="/ko/credits-deductions/individuals/child-tax-credit">자녀 세액공제</a></li><li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits">청정 차량 및 에너지 세액공제</a></li><li><a href="/ko/help/ita/how-much-is-my-standard-deduction">표준 공제</a></li><li><a href="/ko/retirement-plans">퇴직 계획</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">양식 및 작성 지침</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/forms-instructions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">양식 및 작성 지침</span></li><li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서">양식 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내">양식 1040 지침</a></li><li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서">양식 W-9</a></li><li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서">양식 4506-T</a></li><li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명">양식 W-4 </a></li><li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서">양식 941</a></li><li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주">양식 W-2</a></li><li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청">양식 9465</a></li><li><span class="mega-menu-column-header">세금 전문가 인기 검색</span></li><li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정">양식 1040-X</a></li><li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청">양식 2848</a></li><li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청">양식 W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정">회보 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">메인 네비게이션 바</h2> <ul data-block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/ko/filing" class="top-level-nav-item">세금 신고</a> </li> <li> <a href="/ko/payments" class="top-level-nav-item">납부</a> </li> <li> <a href="/ko/refunds" class="top-level-nav-item">환급</a> </li> <li> <a href="/ko/credits-and-deductions" class="top-level-nav-item">세액 공제</a> </li> <li> <a href="/ko/forms-instructions" class="top-level-nav-item">양식 및 작성 지침</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="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/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=ko xml:lang=ko ><a href="/ko" lang=ko xml:lang=ko >홈페이지</a></li><li lang=ko xml:lang=ko ><a href="/ko/about-irs" lang=ko xml:lang=ko >저희 기관</a></li><li class="active"> IRS privacy policy </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">IRS privacy policy</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" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/15856" class="en"><a href="/privacy-disclosure/irs-privacy-policy" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/15856">English</a></li><li hreflang="es" data-drupal-link-system-path="node/15856" class="es"><a href="/es/privacy-disclosure/irs-privacy-policy" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/15856">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"> <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 저희 기관 <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="/ko/about-irs/irs-organization" title="IRS조직 (영어)" id="term-29326" rel="child" lang="ko" xml:lang="ko" hreflang="ko">IRS조직 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/a-closer-look" title="자세히 들여다보기 (영어)" id="term-28401" rel="child" lang="ko" xml:lang="ko" hreflang="ko">자세히 들여다보기 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/about-irs/financial-and-budget-reports" title="재무 및 예산 보고서 (영어)" id="term-29401" rel="child" lang="ko" xml:lang="ko" hreflang="ko">재무 및 예산 보고서 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/statistics" title="세금 통계 (영어)" id="term-18801" rel="child" lang="ko" xml:lang="ko" hreflang="ko">세금 통계 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/about-irs/procurement" title="IRS와의 사업 진행 (영어)" id="term-18776" rel="child" lang="ko" xml:lang="ko" hreflang="ko">IRS와의 사업 진행 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/compliance/criminal-investigation" title="범죄 조사 (영어)" id="term-18731" rel="child" lang="ko" xml:lang="ko" hreflang="ko">범죄 조사 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/compliance/whistleblower-office" title="내부 고발자 부서 (영어)" id="term-29726" rel="child" lang="ko" xml:lang="ko" hreflang="ko">내부 고발자 부서 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/individuals/irs-tax-volunteers" title="자원봉사자" id="term-18841" rel="child" lang="ko" xml:lang="ko" hreflang="ko">자원봉사자</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/privacy-disclosure/irs-freedom-of-information-act" title="정보자유법 (영어)" id="term-18751" rel="child" lang="ko" xml:lang="ko" hreflang="ko">정보자유법 (영어)</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/ko/privacy-disclosure/irs-privacy-policy" title="개인 정보 보호 정책 (영어)" id="term-18756" rel="parent" lang="ko" xml:lang="ko" hreflang="ko">개인 정보 보호 정책 (영어)</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/ko/privacy-disclosure/privacy-impact-assessments-pia" title="개인 정보 영향 평가 (영어)" id="term-18761" rel="child" lang="ko" xml:lang="ko" hreflang="ko">개인 정보 영향 평가 (영어)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/privacy-disclosure/safeguards-program" title="안전보장조치 프로그램 (영어)" id="term-18771" rel="child" lang="ko" xml:lang="ko" hreflang="ko">안전보장조치 프로그램 (영어)</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/about-irs/protecting-taxpayer-civil-rights" title="시민 평등권" id="term-18726" rel="child" lang="ko" xml:lang="ko" hreflang="ko">시민 평등권</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/about-irs/vulnerability-disclosure-policy" title="취약성 공개 정책 (영어)" id="term-28991" rel="child" lang="ko" xml:lang="ko" hreflang="ko">취약성 공개 정책 (영어)</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><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> 현재 선택하신 언어로는 번역이 제공되지 않음으로 이 페이지는 한국어로 번역되어 있지 않습니다. <a href="https://www.irs.gov/ko/help/let-us-help-you#help">귀하의 언어로 도움을 받으십시오</a>. </div> </div> </div> </section> <article lang="en" about="/privacy-disclosure/irs-privacy-policy" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Thank you for visiting the Internal Revenue Service's website, an official United States Government System, and reviewing our privacy policy. Our privacy policy explains how we handle the personally identifiable information (PII) that you provide to us when you visit us online to browse, obtain information, or conduct a transaction. PII includes information that is personal in nature and which might be used to identify you. The IRS uses this website to provide information about IRS services and programs. This website includes specific applications which provide more services or enable us to respond to specific questions from website visitors.</p> <p>We won't collect personal information about you just because you visit this Internet site. Some applications on this website provide you with the opportunity to order forms, ask questions requiring a response, sign up for electronic newsletters, participate in focus groups and customer surveys, or learn the status of filed returns or anticipated payments. Using these services is voluntary and may require that you provide additional personal information to us. Providing the requested information implies your consent for us to use this data in order to respond to your specific request.</p> <h2>IRS privacy policy overview</h2> <div class="accordion-list" data-fix-id="accordion1705618165968_823471"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1705618165968_823471" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165970_420159" id="Collapsible1705618165970_420159"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165970_420159" role="tab"> <h4 class="collapsible-item-title panel-title" data-a11y-ignore="headerH2"><a aria-controls="collapseCollapsible1705618165970_420159" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165970_420159" role="button"><span>Information we may collect</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165970_420159" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165970_420159" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>All personal information you provide to us is voluntary. We may collect personal information about you (such as name, email address, Social Security number or other unique identifier) only if you specifically and knowingly provide it to us. We will use your information to process requests for certain services or information. Providing your information is generally voluntary, but if it is not provided, we might not be able to process your transaction. When information is required, we will let you know before we collect it. We publish specific information on records the IRS may collect in the IRS Privacy Act System of Records Notices on the <a href="https://home.treasury.gov/footer/privacy-act/system-of-records-notices-sorns">U.S. Department of the Treasury System of Records Notices</a> page.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165971_477864" id="Collapsible1705618165971_477864"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165971_477864" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165971_477864" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165971_477864" role="button"><span>Why we collect personal information</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165971_477864" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165971_477864" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>We collect PII and other information only as necessary to administer our programs under the authority of the Internal Revenue Code and the protections of the Code and the Privacy Act. The information you provide will be used only for that purpose. We do not sell the information collected at this site or any other information we collect. You do not have to give us personal information to visit our website. For more information on authority, visit <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2b379550-8518-448d-bdda-b2d573f8b4da" href="/about-irs/the-agency-its-mission-and-statutory-authority" title="The agency, its mission and statutory authority">The agency, its mission and statutory authority</a> page. We publish specific information on the purpose and authority for records the IRS may collect in the IRS Privacy Act System of Records Notices on the <a href="https://home.treasury.gov/footer/privacy-act/system-of-records-notices-sorns">U.S. Department of the Treasury System of Records Notices</a> page.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165972_529611" id="Collapsible1705618165972_529611"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165972_529611" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165972_529611" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165972_529611" role="button"><span>How we use your personal information</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165972_529611" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165972_529611" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>Throughout our website, we will let you know if the information we ask you to provide is voluntary or required. By providing your personal information, you give us consent to use the information only for the purpose for which it was collected. We describe those purposes when we collect information. We will ask for your consent before using the information you provide for any secondary purpose other than those required by federal law. We will disclose your information only authorized by law and as listed in the routine uses published in the IRS Privacy Act System of Records Notices on the <a href="https://home.treasury.gov/footer/privacy-act/system-of-records-notices-sorns">U.S. Department of the Treasury System of Records Notices</a> page.</p> <p>We protect your information in a secure and readily accessible environment. We also monitor network traffic to identify unauthorized attempts to upload or change information or otherwise cause damage to the web service. We focus on web site security so that this service remains available to you and other visitors. No attempts are made to identify individual users unless illegal behavior is suspected. For more information on security, visit our <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af778ae9-7f2d-4df3-9506-032071cbcb88" href="/privacy-disclosure/security-of-your-information" title="Security of your information">security of your information</a> page.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1738701904232_842853" id="Collapsible1738701904232_842853"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1738701904232_842853" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1738701904232_842853" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1738701904232_842853" role="button"><span>Text message and email subscriptions</span></a></h4> </div> <div aria-labelledby="headingCollapsible1738701904232_842853" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1738701904232_842853" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>We collect your mobile phone number or email address only if you subscribe to receive messages from us. By giving us your information, you consent to its use for this purpose.</p> <p>Providing your information is voluntary. If you choose not to provide it, we can’t process your subscription.</p> <p>We’re authorized to collect this information to deliver our programs under the authority of the 5 USC 301 and 26 USC 7801.</p> <p>We may disclose your information as allowed by law under the routine uses published in the System of Records Notice for <a href="https://www.federalregister.gov/documents/2015/09/08/2015-21980/privacy-act-of-1974-as-amended-system-of-records-notice" title="Correspondence Files and Correspondence Control Files—Treasury/IRS">Treasury/IRS 00.0001, Correspondence Files and Correspondence Control Files</a>, and <a href="https://www.federalregister.gov/documents/2015/09/08/2015-21980/privacy-act-of-1974-as-amended-system-of-records-notice" title=" Stakeholder Relationship Management and Subject Files—Treasury/IRS">Treasury/IRS 10.004, Stakeholder Relationship Management and Subject Files</a>.</p> <p><strong>Text messaging terms and conditions</strong></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0aa4b331-e7f2-43fb-9763-2c6fedde8e73" href="/privacy-disclosure/irs-privacy-guidance-about-email-contact" title="IRS privacy guidance about email contact">Email privacy guidelines</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f9bc6a5b-4f0b-4eb0-8677-755f2f8b6e4b" href="/privacy-disclosure/safeguards-program" title="Safeguards program">How we safeguard your information</a></p> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165974_908386" id="Collapsible1705618165974_908386"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165974_908386" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165974_908386" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165974_908386" role="button"><span>Umbrella privacy notice for tax returns</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165974_908386" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165974_908386" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>The various inquiries made of individuals by the IRS during tax administration are part of a single process. Rather than include the same Privacy Act notice information in many forms or letters that are repeated contacts with the same individual about the same situation, the IRS has adopted an “umbrella” approach where the first contact of a series includes a notice that the individual may keep and that would apply to all future inquiries related to that situation. This approach spares the recipient from receiving repetitious and unnecessary identical notices.</p> <p><strong>Disclosure, Privacy Act, and Paperwork Reduction Act Notice</strong></p> <p>The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information, we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.</p> <p>This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.</p> <p>Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number or email address.</p> <p>You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form, or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.</p> <p>We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.</p> <p>If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.</p> <p>Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.</p> <p>Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.</p> <p><strong>We welcome comments on forms</strong></p> <p>We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.</p> <p>If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="47d5c843-8d63-4828-b8f5-6b0100743d84" href="/forms-pubs/comment-on-tax-forms-and-publications" title="Comment on tax forms and publications">IRS.gov/formscomments</a>. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR6526, Washington, DC 20224. Don’t send your return to this address. Instead, see the addresses at the end of these instructions.</p> <p>Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.</p> <p><strong>Estimates of taxpayer burden</strong></p> <p>The following table shows burden estimates based on current statutory requirements as of November 2023 for taxpayers filing a 2023 Form 1040 or 1040SR tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax return preparation software costs. While these estimates don’t include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.</p> <p>Reported time and cost burdens are national averages and don’t necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040 or 1040SR is 13 hours, with an average cost of $270 per return. This average includes all associated forms and schedules, across all tax return preparation methods and taxpayer activities.</p> <p>Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 9 hours and $150, while business taxpayers are expected to have an average burden of about 24 hours and $560. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.</p> <p>For more information on taxpayer burden see Pub. 5743. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms.</p> <p><strong>Estimated average taxpayer burden (in hours) for individuals by activity</strong></p> <div class="table-responsive"> <table class="table complex-table table-striped table-bordered table-responsive"> <tbody> <tr> <th scope="col">Type of taxpayer</th> <th scope="col">Percentage of returns</th> <th scope="col">Total time*</th> <th scope="col">Record-keeping</th> <th scope="col">Tax planning</th> <th scope="col">Form completion and submission</th> <th scope="col">All other</th> <th scope="col">Average cost (dollars)**</th> </tr> </tbody> <tbody> <tr> <td>All taxpayers</td> <td>100%</td> <td>13</td> <td>6</td> <td>2</td> <td>4</td> <td>1</td> <td>$270</td> </tr> <tr> <td>Nonbusiness taxpayers***</td> <td>72%</td> <td>9</td> <td>3</td> <td>1</td> <td>3</td> <td>1</td> <td>$150</td> </tr> <tr> <td>Business taxpayers***</td> <td>28%</td> <td>24</td> <td>12</td> <td>4</td> <td>6</td> <td>2</td> <td>$560</td> </tr> </tbody> </table> <p>*Detail may not add to total time due to rounding.</p> <p>**Dollars rounded to the nearest $10.</p> <p>***You are considered a “business” filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are considered a “nonbusiness” filer if you don’t file any of those schedules or forms with Form 1040 or 1040-SR.</p> </div> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165976_660530" id="Collapsible1705618165976_660530"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165976_660530" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165976_660530" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165976_660530" role="button"><span>Your privacy rights</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165976_660530" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165976_660530" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>The IRS is committed to protecting the privacy rights of America's taxpayers. These rights are protected by the <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8b693dd3-2bec-4d4d-b9bc-a7ee69bf6cc7" href="https://uscode.house.gov/" title="Internal Revenue Code">Internal Revenue Code</a>, the <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="eaeaa0eb-5ba5-4d45-a79f-19c2699cafe7" href="https://www.gpo.gov/fdsys/pkg/USCODE-2010-title5/html/USCODE-2010-title5-partI-chap5-subchapII-sec552a.htm" title="Privacy Act of 1974 - U.S. Government Printing Office">Privacy Act of 1974</a>, the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="200351ad-5188-4b67-a1db-f833c41d5416" href="/privacy-disclosure/irs-freedom-of-information-act" title="IRS Freedom of Information Act">Freedom of Information Act</a>, and IRS policies and practices. 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 Electronic Freedom of Information Act Reading Room</a> for more information about these laws. We document much of our internal policy on these laws in IRM 10.5.1, Privacy Policy.</p> <p>The Senior Agency Official for Privacy (SAOP), as mandated by OMB M-16-24, has overall responsibility and accountability for ensuring the agency’s implementation of information privacy protections, including the agency’s full compliance with federal laws, regulations, and policies relating to information privacy. The <a href="https://home.treasury.gov/footer/privacy-act">SAOP for the IRS</a> is positioned at the Department of Treasury.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165977_381141" id="Collapsible1705618165977_381141"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165977_381141" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165977_381141" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165977_381141" role="button"><span>Privacy policy topics</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165977_381141" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165977_381141" role="tabpanel"> <div class="collapsible-item-body panel-body"> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cfb5eac5-9a54-43d7-b5a4-59ed5391cbd7" href="/privacy-disclosure/links-to-other-websites" title="Links to other websites">Links to other websites</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3d0e3619-024c-4fd3-b6c7-c45194427567" href="/privacy-disclosure/cookies-on-irsgov" title="Cookies on IRS.gov">Cookies on IRS.gov</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0aa4b331-e7f2-43fb-9763-2c6fedde8e73" href="/privacy-disclosure/irs-privacy-guidance-about-email-contact" title="IRS privacy guidance about email contact">IRS privacy guidance about email contact</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3bddc441-144e-43e3-84d2-a57cadff1043" href="/privacy-disclosure/report-phishing" title="Report phishing">Report phishing</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c4cb71f9-aa3a-4d96-8253-061319d1a98f" href="/identity-theft-central" title="Identity Theft Central">Identity Theft Central</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dcfda6e2-f546-4a64-85ce-155cdca9b814" href="/privacy-disclosure/privacy-impact-assessments-pia" title="Privacy Impact Assessments - PIA">Privacy Impact Assessments</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="289bde51-d3a3-455b-b496-b4d2bf7adf72" href="/taxpayer-bill-of-rights" title="Taxpayer Bill of Rights">Taxpayer Bill of Rights</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af778ae9-7f2d-4df3-9506-032071cbcb88" href="/privacy-disclosure/security-of-your-information" title="Security of your information">Security of your information</a></li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165979_366688" id="Collapsible1705618165979_366688"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165979_366688" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165979_366688" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165979_366688" role="button">Meeting recordings</a></h4> </div> <div aria-labelledby="headingCollapsible1705618165979_366688" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165979_366688" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>We protect your privacy in online and in-person meetings just as we do with all other interactions. We make sure we authenticate all attendees’ identity, their authorization to be in the meeting, and their need to know. The IRS might need to record a meeting you attend, with your consent. Designated IRS hosts may record meetings. If we do so, we will notify all participants we are recording. By joining and staying in the recorded meeting, you consent to the recording. To opt out of recording, you may leave a recorded meeting. If this is an in-person meeting about your tax account, we follow <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bcb0433e-247c-4b67-816d-7e8c7cc63a72" href="https://irc.bloombergtax.com/public/uscode/doc/irc/section_7521" title="IRC 7521(a)">IRC 7521(a)</a>. In such a meeting, you may request to record, with prior notice to the IRS, and the IRS may also record. All such recordings become federal records, which we protect and keep following federal privacy, security, and records requirements. If we use a third-party application or service, we still protect your privacy. Our agreement with that vendor requires that IRS privacy policies apply and override those of the application or service. For more detailed information, please refer to these <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6ff4e9e8-df8f-4d52-b8d1-b6a0f3a37ad0" href="/irm/part10/irm_10-005-001" title="10.5.1 Privacy Policy">Internal Revenue Manual</a> sections:</p> <ul> <li>10.5.1.6.14.2, Recordings in the Workplace</li> <li>10.5.1.6.15, Contractors</li> <li>10.5.1.6.18.2, Online Meeting Tools</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="91e7cc46-66ca-42c2-9250-992461e8b42d" href="/irm/part4/irm_04-010-003#idm140445677071952" title="4.10.3 Examination Techniques">4.10.3.4.7, Requests to Audio Record Interviews</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cffe1276-2a4a-40a9-82df-ed1307f62296" href="/irm/part5/irm_05-001-012r#idm140294714732976" title="5.1.12 Cases Requiring Special Handling">5.1.12.3, Taxpayer Recording of Interviews</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="15097e2b-1f8a-4893-bccc-32e2f21bac96" href="/irm/part25/irm_25-005-005#idm140092183623200" title="25.5.5 Summons for Taxpayer Records and Testimony">25.5.5.4.4, Right to Make an Audio Recording of the Proceeding</a></li> </ul> </div> </div> </div> </div> </div> </div> <h2>Privacy compliance programs</h2> <div class="accordion-list" data-fix-id="accordion1705618165955_118152"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1705618165955_118152" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165957_238805" id="Collapsible1705618165957_238805"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165957_238805" role="tab"> <h4 class="collapsible-item-title panel-title" data-a11y-ignore="headerH2"><a aria-controls="collapseCollapsible1705618165957_238805" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165957_238805" role="button"><span>Privacy and Civil Liberty Impact Assessments (PCLIA)</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165957_238805" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165957_238805" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>A PCLIA is a decision-making tool used to identify and mitigate privacy risks at the beginning of and throughout the development life cycle of a program or system. PCLIAs help the public understand what PII the agency is collecting, why it is being collected, and how it will be used, shared, accessed, secured and stored. The PCLIA uses the Fair Information Practice Principles (FIPPs) to assess and mitigate any impact on an individual’s privacy. Generally, a PCLIA is required before a program or system containing PII becomes operational.</p> <p>Generally, a PCLIA should accomplish these goals:</p> <ul> <li>Ensure conformance with applicable legal, regulatory, and policy requirements for privacy.</li> <li>Determine the risks and effects.</li> <li>Evaluate protections and alternative processes to mitigate potential privacy risks.</li> <li>Provide assurance to the public about the protection of privacy and constitutional rights.</li> </ul> <p>Approved PCLIAs are published on the IRS's <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dcfda6e2-f546-4a64-85ce-155cdca9b814" href="/privacy-disclosure/privacy-impact-assessments-pia" title="Privacy Impact Assessments - PIA">Privacy Impact Assessments</a> page unless they are classified.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165958_271452" id="Collapsible1705618165958_271452"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165958_271452" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165958_271452" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165958_271452" role="button"><span>System of records notice (SORN)</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165958_271452" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165958_271452" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>A System of Records is a group of records under the control of any federal agency from which information is retrieved by a unique personal identifier assigned to an individual. A SORN is a formal notice to the public published in the Federal Register that identifies the purpose for which PII is collected, from whom and what type of PII is collected, how the PII is shared externally (routine uses), and how to access and correct any PII maintained by the department or agency.</p> <p>A SORN is required when a government agency has a system of records as defined above. In some instances, the agency may have an existing SORN that covers a collection of systems or programs.</p> <p>All SORNs are approved by the agency’s Chief Privacy Officer prior to publication and are sent to OMB and Congress for comment. After, they are published in the Federal Register for thirty days to give the public notice and time to comment. A program or system may not become operational until the SORN has been published for 30 days.</p> <p>All IRS SORNs published in the Federal Register can be found on the <a href="https://home.treasury.gov/footer/privacy-act/system-of-records-notices-sorns" title="U.S. Department of the Treasury | System of Records Notices (SORNs)">U.S. Department of the Treasury System of Records Notices</a> webpage. There is a section labeled “Exemptions claimed for the system” that lists any exemptions to the Privacy Act at the end of each SORN.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165961_721781" id="Collapsible1705618165961_721781"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165961_721781" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165961_721781" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165961_721781" role="button"><span>Computer matching agreements</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165961_721781" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165961_721781" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>A computer matching program is required by the Privacy Act for any computerized comparison of two or more automated systems of records, or a system of records with non-federal records, for establishing or verifying eligibility or compliance as it relates to cash or in-kind assistance or payments under federal benefit programs.</p> <p>Notices for approved computer matching programs are published in the Federal Register and can be found on the <a href="https://home.treasury.gov/footer/privacy-act/computer-matching-programs">U.S. Department of the Treasury Computer Matching Programs</a> webpage. There are exemptions for computer matching agreements for internal systems used for tax administration purposes.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165964_875368" id="Collapsible1705618165964_875368"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165964_875368" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165964_875368" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165964_875368" role="button"><span>Publicly available privacy reports</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165964_875368" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165964_875368" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>In accordance with Section 522 of the Consolidated Appropriations Act of 2005, the Department of the Treasury prepares a report to Congress on an annual basis covering the Department’s activities which affect privacy. These activities include complaints of privacy violations, implementation of section 552a of title 5, 11 United States Code, internal controls, as well as other relevant matters. A listing of all publicly available privacy reports can be found at the <a href="https://home.treasury.gov/footer/privacy-act/privacy-reports">U.S. Department of the Treasury Privacy Act Annual Reports</a> webpage.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165966_645298" id="Collapsible1705618165966_645298"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165966_645298" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165966_645298" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165966_645298" role="button"><span>Privacy Act implementation rules and exemptions</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165966_645298" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165966_645298" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>Information on IRS Privacy Act Implementation Rules can be found at the <a href="https://www.federalregister.gov/documents/2014/03/07/2014-04946/privacy-act-implementation">Federal Register Privacy Act Implementation for the U.S. Department of the Treasury</a>.</p> <p>Exemptions to the Privacy Act can be found near the end of each individual SORN, in the “Exemptions claimed for the system,” as well as in <a href="https://www.gpo.gov/fdsys/granule/CFR-2004-title31-vol1/CFR-2004-title31-vol1-sec1-36">Treasury Regulation 31 CFR 1.36</a>.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165967_256635" id="Collapsible1705618165967_256635"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165967_256635" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165967_256635" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165967_256635" role="button">IRS Privacy Program Plan</a></h4> </div> <div aria-labelledby="headingCollapsible1705618165967_256635" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165967_256635" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>Ensuring the IRS preserves privacy and enhance public trust through proper authentication, access, disclosure, retention and protection, of all data and records is the main purpose of the <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ab97bd12-ddb4-4cc2-9271-bd49ddf85fdd" href="https://www.irs.gov/pub/irs-pdf/p5499.pdf" title="0224 Publ 5499 (PDF)">IRS Privacy Program Plan <span class="link-label label-file label-file-pdf">PDF</span></a>.</p> <p>The plan provides an overview of the:</p> <ul> <li>IRS’s privacy protection responsibilities</li> <li>A description of the structure of the privacy program</li> <li>Resources dedicated to the privacy program</li> <li>Role of the Senior Agency Official for Privacy (SAOP) and other privacy officials and staff</li> <li>Strategic goals and objectives of the privacy program</li> <li>Management controls in place or planned for meeting applicable privacy requirements and managing privacy risks</li> <li>Information necessary by the agency’s privacy requirements</li> </ul> </div> </div> </div> </div> </div> </div> <h2>Privacy Act requests</h2> <div class="accordion-list" data-fix-id="accordion1705618165951_385372"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1705618165951_385372" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165951_937487" id="Collapsible1705618165951_937487"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165951_937487" role="tab"> <h4 class="collapsible-item-title panel-title" data-a11y-ignore="headerH2"><a aria-controls="collapseCollapsible1705618165951_937487" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165951_937487" role="button"><span>Overview</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165951_937487" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165951_937487" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p><strong>Note: </strong>Federal tax records are exempt from access or amendment. To amend a federal tax record, taxpayers must file <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="40e49abc-e11f-4aca-9c01-069d8c62963a" href="/forms-pubs/about-form-1040x" title="About Form 1040-X, Amended U.S. Individual Income Tax Return">Form 1040-X</a> or follow IRS procedures for other changes, such as <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="05ccb8ee-5f24-42e9-b036-821a5a469655" href="/faqs/irs-procedures/address-changes/address-changes" title="Address changes">change of address</a>.</p> <p>The Privacy Act of 1974, as amended, provides safeguards against unwarranted invasions of privacy by establishing a code of "fair information practices." The principles, commonly referenced as the fair information practice principles (FIPPs), require agencies to comply with statutory norms for collection, maintenance, access, use, and dissemination of records.</p> <p>To increase transparency and assure notice to individuals, the Privacy Act requires agencies to publish in the Federal Register notice of modifications to or the creation of systems of records. The term "system of records" means a group of any records under the control of any agency from which information is retrieved by the name of the individual or by some identifying number, symbol, or other identifying particular assigned to the individual.</p> <p>A current listing of the Department's System of Records, along with updated routine uses and claimed exemptions, can be found the on the <a href="https://home.treasury.gov/footer/privacy-act/system-of-records-notices-sorns">Treasury Department's System of Records Notices</a> page.</p> <p>To further protect the individual, the Privacy Act requires all records which are used by the agency in making any determination about any individual to be maintained with such accuracy, relevance, timeliness, and completeness as is reasonably necessary to assure fairness to the individual in the determination.</p> <p>The Privacy Act grants individuals increased rights of access to records maintained about them, as well as the right to seek amendment of records maintained about them.</p> <p>IRS offers routine access to other records through <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">procedures designed to make access quick and easy</a>. 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="Collapsible1705618165955_970296" id="Collapsible1705618165955_970296"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165955_970296" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165955_970296" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165955_970296" role="button">How to make a Privacy Act request</a></h4> </div> <div aria-labelledby="headingCollapsible1705618165955_970296" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165955_970296" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>To request to access your Privacy Act records electronically, complete <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="abeda1d6-b93a-4014-b31e-f50cfeb5f307" href="https://www.irs.gov/pub/irs-pdf/f15603.pdf" title="0724 Form 15603 (PDF)">Form 15603, IRS Request for Individual Access to Non-Tax Records Protected under the Privacy Act <span class="link-label label-file label-file-pdf">PDF</span></a> and submit it on the <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="0274bf39-ccfa-42f8-9638-0e33d06625c8" href="https://foiapublicaccessportal.for.irs.gov/app/Home.aspx" title="IRS FOIA Public Access Portal">FOIA and Privacy Act Public Access Portal</a>.</p> <p>To give consent to disclose your Privacy Act records electronically, complete <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fdcce38c-9f7b-46fe-b050-db97fd1eeb4f" href="https://www.irs.gov/pub/irs-pdf/f15293.pdf" title="0724 Form 15293 (PDF)">Form 15293, Consent for Disclosure of Non-Tax IRS Records Protected under the Privacy <span class="link-label label-file label-file-pdf">PDF</span></a>Act and submit it on the <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="0274bf39-ccfa-42f8-9638-0e33d06625c8" href="https://foiapublicaccessportal.for.irs.gov/app/Home.aspx" title="IRS FOIA Public Access Portal">FOIA and Privacy Act Public Access Portal</a>.</p> <p>The IRS FOIA Public Access Portal is a secure portal that allows requesters to electronically submit a FOIA and Privacy Act request(s), check the status of submitted request(s), and securely send and receive messages to and from the agency.</p> <p>If you use these forms, they include all the required elements from <a href="https://home.treasury.gov/footer/privacy-act/how-to-write-a-privacy-act-request" title="How to write a Privacy Act request">How to write a Privacy Act request (U.S. Department of Treasury)</a>.</p> <p>Or, you may mail or fax your request(s) above, or a signed written request with the required elements, to:</p> <p>Internal Revenue Service</p> <p>FOIA Public Liaison Line: <a href="tel:312-292-2929">312-292-2929</a></p> <p>IRS FOIA/Privacy Act Request<br> HQ FOIA<br> Stop 211<br> PO Box 621506<br> Atlanta, GA 30362-3006</p> <p>Fax: 877-807-9215</p> <p><strong>IRS employees</strong></p> <p>Should follow instructions in IRM 10.5.6.6 - Privacy Act Request for Non-Tax Records</p> </div> </div> </div> </div> </div> </div> <h2>Privacy complaints</h2> <div class="accordion-list" data-fix-id="accordion1705618165936_916601"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1705618165936_916601" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165940_993585" id="Collapsible1705618165940_993585"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165940_993585" role="tab"> <h4 class="collapsible-item-title panel-title" data-a11y-ignore="headerH2"><a aria-controls="collapseCollapsible1705618165940_993585" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165940_993585" role="button"><span>What is a privacy complaint?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165940_993585" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165940_993585" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>A privacy complaint is a written allegation filed with the Service's <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="518deb2f-e8c1-49e2-bbf1-896abdcc956e" href="/about-irs/privacy-governmental-liaison-and-disclosure-at-a-glance" title="Privacy, Governmental Liaison and Disclosure at a glance">Office of Privacy, Governmental Liaison and Disclosure</a>, regarding a potential problem or violation of privacy protections in the administration of IRS programs and operations that may cause harm or violation of your personal or information privacy. This complaint or inquiry may concern:</p> <ul> <li>Issues regarding consent, collection, and appropriate notice</li> <li>Issues regarding unauthorized disclosures</li> <li>General IRS privacy policy and procedures</li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165943_667540" id="Collapsible1705618165943_667540"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165943_667540" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165943_667540" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165943_667540" role="button">Before you submit a privacy complaint</a></h4> </div> <div aria-labelledby="headingCollapsible1705618165943_667540" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165943_667540" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>The Office of Privacy, Governmental Liaison and Disclosure can't assist you with any type of tax matter. We may only address questions about IRS privacy policies or complaints you may have regarding how IRS uses and collects personal information. Do not send in any sensitive information through this correspondence.</p> <p>Please include as much information as possible to help with our research and response to your query, as appropriate and known. Include the date of the incident, the date of discovery, and what personal information was affected. IRS takes your privacy concerns very seriously and will respond fully and timely. Please allow up to four weeks for a written response to your complaint or inquiry, so that we have time to research and resolve.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1705618165947_584291" id="Collapsible1705618165947_584291"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1705618165947_584291" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1705618165947_584291" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1705618165947_584291" role="button"><span>Where to write</span></a></h4> </div> <div aria-labelledby="headingCollapsible1705618165947_584291" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1705618165947_584291" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>Write the Director, Office of Privacy, Governmental Liaison and Disclosure if you have any questions or comments regarding the IRS website's privacy policy or to submit a privacy complaint.</p> <p>Director, Office of Privacy, Governmental Liaison and Disclosure<br> Internal Revenue Service<br> Room 7050 OS:P<br> 1111 Constitution Ave., NW<br> Washington, DC 20224</p> </div> </div> </div> </div> </div> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">IRS privacy policy topics</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href="/privacy-disclosure/links-to-other-websites" rel="bookmark"> <span>Links to other websites</span> </a> </div> <div class="field-block-content-list__item"> <a href="/privacy-disclosure/cookies-on-irsgov" rel="bookmark"> <span>Cookies on IRS.gov</span> </a> </div> <div class="field-block-content-list__item"> <a href="/privacy-disclosure/irs-privacy-guidance-about-email-contact" rel="bookmark"> <span>IRS privacy guidance about email contact</span> </a> </div> <div class="field-block-content-list__item"> <a href="/privacy-disclosure/report-phishing" rel="bookmark"> <span>Report phishing</span> </a> </div> <div class="field-block-content-list__item"> <a href="/identity-theft-central" rel="bookmark"> <span>Identity Theft Central</span> </a> </div> <div class="field-block-content-list__item"> <a href="/privacy-disclosure/privacy-impact-assessments-pia" rel="bookmark"> <span>Privacy Impact Assessments - PIA</span> </a> </div> <div class="field-block-content-list__item"> <a href="/taxpayer-bill-of-rights" rel="bookmark"> <span>Taxpayer Bill of Rights</span> </a> </div> <div class="field-block-content-list__item"> <a href="/privacy-disclosure/security-of-your-information" rel="bookmark"> <span>Security of your information</span> </a> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="pup-callout__image_container"> <div class="pup-callout__image" style="background-image: url('/pub/styles/callout/public/image/Man_Chalkboard_Background_IMG.jpg?itok=qBIYKKkI');"></div> </div> <h4 class="pup-callout__title">납세자 권리 장전</h4> <a href='/ko/taxpayer-bill-of-rights' class="pup-callout__link-btn btn btn-primary btn-sm">여러분이 알아야 할 사항 </a> </div> </div> </div> </div> <div class="clearfix hidden-xs hidden-md visible-sm"></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-Feb-2025 </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/ko/privacy-disclosure/irs-privacy-policy" data-a2a-title="IRS privacy policy"><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">기관 소개 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/about-irs" data-drupal-link-system-path="node/18841">IRS 소개</a> </li> <li> <a href="https://jobs.irs.gov/">채용정보</a> </li> <li> <a href="/ko/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">운영 및 예산</a> </li> <li> <a href="/ko/statistics" data-drupal-link-system-path="node/19746">세금 통계</a> </li> <li> <a href="/ko/help/let-us-help-you" data-drupal-link-system-path="node/16916">도움말</a> </li> <li class="last"> <a href="/ko/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">현지 사무실 찾기</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">납세자 권리 알아보기 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">납세자 권리헌장</a> </li> <li> <a href="/ko/taxpayer-advocate" data-drupal-link-system-path="node/18846">납세자 보호 서비스</a> </li> <li> <a href="/ko/appeals" data-drupal-link-system-path="node/19036">독립 재심리국</a> </li> <li> <a href="/ko/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">민권</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 법 데이터</a> </li> <li class="last"> <a href="/ko/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">납세자 의존에 대한 지침</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">문제 해결 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">국세청 고지 및 서신</a> </li> <li> <a href="/ko/identity-theft-central" data-drupal-link-system-path="node/19616">신원 도용</a> </li> <li> <a href="/ko/help/tax-scams" data-drupal-link-system-path="node/138436">세금 사기 수법</a> </li> <li> <a href="/ko/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">세금 사기</a> </li> <li> <a href="/ko/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">범죄 수사</a> </li> <li class="last"> <a href="/ko/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">내부 고발자 부서</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">언어 <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="/ko/help/languages" data-drupal-link-system-path="node/80696">언어 선택</a> </li> </ul> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">관련 웹사이트 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">미국 재무부</a> </li> <li> <a href="https://www.treasury.gov/tigta/">재무부 조세행정 총괄감사국</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="/ko"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="집"></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="active active-trail first"> <a href="/ko/privacy-disclosure/irs-privacy-policy" class="active-trail is-active" data-drupal-link-system-path="node/15856" aria-current="page">개인정보 처리방침</a> </li> <li class="last"> <a href="/ko/accessibility" data-drupal-link-system-path="node/82611">접근성</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":"ko","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"en","entityVid":"5662701","entityCreated":"1493265600","entityStatus":"1","entityType":"node","entityBundle":"pup_article","entityId":"15856","entityTitle":"IRS privacy policy","primaryCategory":"privacy-disclosure","subCategory1":"irs-privacy-policy","field_pup_ot_guid":"904b5a2e0eb26310VgnVCM100000351f0a0aRCRD","field_pup_ot_url":"https:\/\/www.irs.gov\/uac\/irs-privacy-policy","Navigation":{"id":"18756","label":"Privacy policy","bundle":"pup_navigation"},"field_pup_ot_unique_id":"120918","entityTaxonomy":{"pup_channels":{"6276":"Privacy \u0026 Disclosure"},"pup_navigation":{"18756":"Privacy policy"},"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":"ko\/","currentPath":"node\/15856","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"ko"},"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":{"\/ko\/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_ET7B0_7Qg360aY086LALEobtpGQjta1orvrCwwX8Rwo.js?scope=footer&delta=0&language=ko&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=ko&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=ko&theme=pup_irs&include=eJxtkFtywyAMRTcEZkmMAAWrwYiR5DTZfe082zR_OkePGV0oxRj6JcC9mA7C3VwBgwYXlJBwhhOxqBvriJAzqlKiRrYvLdSjMbcEcu0nUAy1cYLmlQz9AcFWwds2iT6bWWjYSy9YwS_Y16dRBMnz_wP70AcLtg3PSHU2h2dr1I-hyDqgTXd0lbk2jAY1VFv-ItR3nuALztf7-YiFjCWOtlbqGj5Jl5hNTWCEwYNPKL_MHpHReEXUuaDfyIMY5YZuC5alEPe4_6fhjeM3lYrm8syK_fHYjX4Anl-xaw"></script> </body> </html>

CINXE.COM

IRS privacy policy | Internal Revenue Service