Internal Revenue Service | An official website of the United States government

<!DOCTYPE html> <html lang="en" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="description" content="Pay your taxes. Get your refund status. Find IRS forms and answers to tax questions. We help you understand and meet your federal tax responsibilities." /> <meta name="abstract" content="Pay your taxes. Get your refund status. Find IRS forms and answers to tax questions. We help you understand and meet your federal tax responsibilities." /> <link rel="canonical" href="https://www.irs.gov/" /> <meta name="robots" content="index, follow" /> <link rel="shortlink" href="https://www.irs.gov/" /> <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="Pay your taxes. Get your refund status. Find IRS forms and answers to tax questions. We help you understand and meet your federal tax responsibilities." /> <meta name="twitter:title" content="Home | Internal Revenue Service" /> <meta name="twitter:dnt" content="on" /> <meta name="twitter:image" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta name="twitter:image:alt" content="IRS logo" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="58476" /> <meta name="isHistorical" content="NULL" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1732547552" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="NULL" /> <meta name="prod_SEID" content="1nhqb" /> <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/" /> <link rel="alternate" hreflang="es" href="https://www.irs.gov/es" /> <link rel="alternate" hreflang="zh-hans" href="https://www.irs.gov/zh-hans" /> <link rel="alternate" hreflang="zh-hant" href="https://www.irs.gov/zh-hant" /> <link rel="alternate" hreflang="ko" href="https://www.irs.gov/ko" /> <link rel="alternate" hreflang="ru" href="https://www.irs.gov/ru" /> <link rel="alternate" hreflang="vi" href="https://www.irs.gov/vi" /> <link rel="alternate" hreflang="ht" href="https://www.irs.gov/ht" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>Internal Revenue Service | An official website of the United States government</title> <link rel="stylesheet" media="all" href="/pub/css/css_qJpdUczoeTlwvDiJy4dnxxxbbtYTueK7zFDvA3L3Eww.css?delta=0&language=en&theme=pup_irs&include=eJxtkVGOwyAMRC8E4UjIAW9i1cHIhnZ7-6VJGnWlftnzQIPHQM5NoDwDnM30o1Kas6c13MIMhq72GkktLCwzsLf2ZCqLw9826i1k7RV4OqVLovhmVWVRNNst0g0zNdFYuS9ULHyDroLColBXu0wuMvVS-8xkK-ZrKkhpvEAzozemdPMJVLohu3EimklK3LD0_eanjg_KC7bd6IgWDfVOwy58YS6tYljeUx3qhJFpDkc7pRE3y6OwQI6vjUSGGRk1vKl_UX9S31bcjh0bbZVxlLF5qOG_jHJHVcpoV_L9p3xVKu0PW6-0Qw" /> <link rel="stylesheet" media="all" href="/pub/css/css_tQHz6NLWOpKiQQCihR5LJqnz-KHJkfy-Fu2_hy3QOk4.css?delta=1&language=en&theme=pup_irs&include=eJxtkVGOwyAMRC8E4UjIAW9i1cHIhnZ7-6VJGnWlftnzQIPHQM5NoDwDnM30o1Kas6c13MIMhq72GkktLCwzsLf2ZCqLw9826i1k7RV4OqVLovhmVWVRNNst0g0zNdFYuS9ULHyDroLColBXu0wuMvVS-8xkK-ZrKkhpvEAzozemdPMJVLohu3EimklK3LD0_eanjg_KC7bd6IgWDfVOwy58YS6tYljeUx3qhJFpDkc7pRE3y6OwQI6vjUSGGRk1vKl_UX9S31bcjh0bbZVxlLF5qOG_jHJHVcpoV_L9p3xVKu0PW6-0Qw" /> <link rel="stylesheet" media="print" href="/pub/css/css_FMf6Rzx1glkY3dlhbczQdhAWxFADhZvthfucnqtG-UY.css?delta=2&language=en&theme=pup_irs&include=eJxtkVGOwyAMRC8E4UjIAW9i1cHIhnZ7-6VJGnWlftnzQIPHQM5NoDwDnM30o1Kas6c13MIMhq72GkktLCwzsLf2ZCqLw9826i1k7RV4OqVLovhmVWVRNNst0g0zNdFYuS9ULHyDroLColBXu0wuMvVS-8xkK-ZrKkhpvEAzozemdPMJVLohu3EimklK3LD0_eanjg_KC7bd6IgWDfVOwy58YS6tYljeUx3qhJFpDkc7pRE3y6OwQI6vjUSGGRk1vKl_UX9S31bcjh0bbZVxlLF5qOG_jHJHVcpoV_L9p3xVKu0PW6-0Qw" /> <link rel="stylesheet" media="all" href="/pub/css/css_eJlOfrLuYP5QevjomVF5xpLShlFIWAdzaRTmJhLGROo.css?delta=3&language=en&theme=pup_irs&include=eJxtkVGOwyAMRC8E4UjIAW9i1cHIhnZ7-6VJGnWlftnzQIPHQM5NoDwDnM30o1Kas6c13MIMhq72GkktLCwzsLf2ZCqLw9826i1k7RV4OqVLovhmVWVRNNst0g0zNdFYuS9ULHyDroLColBXu0wuMvVS-8xkK-ZrKkhpvEAzozemdPMJVLohu3EimklK3LD0_eanjg_KC7bd6IgWDfVOwy58YS6tYljeUx3qhJFpDkc7pRE3y6OwQI6vjUSGGRk1vKl_UX9S31bcjh0bbZVxlLF5qOG_jHJHVcpoV_L9p3xVKu0PW6-0Qw" /> <script src="/pub/js/js_URKzw0cGYolC4wWtAgAWPVK0meQV5AzZkWe6urvbRnM.js?scope=header&delta=0&language=en&theme=pup_irs&include=eJxtkFFywyAMBS-EzZE8z6BgNRgxQqTx7es0qds0-ZJ2n0aDQIwmKJvHoxlPKsVchCFjI_UzLbiwaHO112lGI5-yzMhDY6PhRLCudE9Z2xEG5Wq_GgV5Mw7tJVkpYVip9MM0gobldfVt6I2F7cMLcVrM0dUyl7OP2ivy-ECXRFKmyZB8svUZkf7ziA9cv_eHM0U20anmnrg0_066WcSaKaqvUuVC-seYSDaux2v3OiyyUkWiIUClN8oOIYhGljLdbtx_65mnT46JzIVFGpWf4-70BQ8esMA"></script> <script>(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script>!function(a){var e="https://s.go-mpulse.net/boomerang/",t="addEventListener";if("False"=="True")a.BOOMR_config=a.BOOMR_config||{},a.BOOMR_config.PageParams=a.BOOMR_config.PageParams||{},a.BOOMR_config.PageParams.pci=!0,e="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="YVPKX-K5D8K-83D3W-U8X45-X3FTN",function(){function n(e){a.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!a.BOOMR||!a.BOOMR.version&&!a.BOOMR.snippetExecuted){a.BOOMR=a.BOOMR||{},a.BOOMR.snippetExecuted=!0;var i,_,o,r=document.createElement("iframe");if(a[t])a[t]("load",n,!1);else if(a.attachEvent)a.attachEvent("onload",n);r.src="javascript:void(0)",r.title="",r.role="presentation",(r.frameElement||r).style.cssText="width:0;height:0;border:0;display:none;",o=document.getElementsByTagName("script")[0],o.parentNode.insertBefore(r,o);try{_=r.contentWindow.document}catch(O){i=document.domain,r.src="javascript:var d=document.open();d.domain='"+i+"';void(0);",_=r.contentWindow.document}_.open()._l=function(){var a=this.createElement("script");if(i)this.domain=i;a.id="boomr-if-as",a.src=e+"YVPKX-K5D8K-83D3W-U8X45-X3FTN",BOOMR_lstart=(new Date).getTime(),this.body.appendChild(a)},_.write("<bo"+'dy onload="document._l();">'),_.close()}}(),"".length>0)if(a&&"performance"in a&&a.performance&&"function"==typeof a.performance.setResourceTimingBufferSize)a.performance.setResourceTimingBufferSize();!function(){if(BOOMR=a.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var e=""=="true"?1:0,t="",n="bdpnbeqx3rf3az2iwbfq-f-8aee86021-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":164,"ak.ipv":4,"ak.proto":"http/1.0","ak.rid":"5fc81966","ak.r":46590,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":56692,"ak.gh":"23.217.119.144","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1732816971","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==/faAxjuF7tB+BX3CsEOjU77jzo4GWi41v3N2Pbyo0Od/T8TlN6i5IAFjgLy8gsauShdkc34HcO7LSSyEd+9T2AMKCRr6mgYDSerTFK+MQ+jeDISE0p6Zk3BunTWGiPhVzSGc1l8/EhhQudLz454M+ijztbQZZnClqrxcEj6JjP+uITzV7ahJsimRip6mmHaW7yUObp68+jJBj6TGFjE45LfscmuWDuSFztv2rx6MuN+UO1CgRF34wMiajUR3Hidld/s+BsHq46bzncpe2xp6x0R2E1RnbU6dSpn7z3Yfh0/XAtGam/J6rIb6c+U2lONSVBjctcf/4okb1BYs8bfDhw+/HQ5sR1Xs4Uk6VsuHU+5qL7Pgmlmb7zQgqa9w22z6MrSBXBgEmnyHu+5eTyhANCPoyUGLQqbOpJlWWZejAe0=","ak.pv":"197","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-frontpage page-node-type-pup-home-page has-glyphicons"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KV978ZL" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <div id='mobile-clickable-overlay' class='mobile-menu-overlay'></div> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <h1 class="visually-hidden sr-only">Home Page</h1> <header id="navbar" role="banner"> <div class="pup-header_official"> <div class="container header-official-message"> <div class="inline-official"> <div class="official-site-flag"> </div> <div class="region region-header-official"> <section id="block-governmentbanner" data-block-plugin-id="block_content:2d0fd18b-5f78-424d-a8b7-dfb90febb231" class="block block-block-content block-block-content2d0fd18b-5f78-424d-a8b7-dfb90febb231 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>An official website of the United States Government</p> </div> </section> </div> </div> </div> </div> <div class="pup-header-main"> <div class="container"> <div class="row pup-header-main__content"> <div class="col-xs-2 no-gutter pup-header-content-lt"> <div class="region region-header-left"> <a class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="Home" aria-hidden="true" /> </a> </div> </div> <div class="col-sm-10 hidden-xs hidden-sm pup-header-content-rt"> <div class="region region-header-right"> <div class="language-switcher-language-url block block-language block-language-blocklanguage-interface clearfix" id="block-languageswitcher" data-block-plugin-id="language_block:language_interface"> <div class="dropdown pup-switch-hidden"> <button class="btn btn-default dropdown-toggle languageSwitcher" type="button" id="languageSwitcher" data-toggle="dropdown" aria-expanded="false"> English <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" block="languageswitcher"><li hreflang="es" data-drupal-link-system-path="<front>" class="es"><a href="/es" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="<front>">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="<front>" class="zh-hans"><a href="/zh-hans" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="<front>">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="<front>" class="zh-hant"><a href="/zh-hant" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="<front>">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="<front>" class="ko"><a href="/ko" class="language-link" lang="ko" hreflang="ko" data-drupal-link-system-path="<front>">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="<front>" class="ru"><a href="/ru" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="<front>">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="<front>" class="vi"><a href="/vi" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="<front>">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="<front>" class="ht"><a href="/ht" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="<front>">Kreyòl ayisyen</a></li></ul> </div> </div> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-2-menu" id="block-pup-irs-informationmenu-2" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-2-menu">Information Menu</h2> <ul block="pup_irs_informationmenu_2" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div class="col-xs-10 hidden-md hidden-lg no-gutter"> <ul class="pup-header-mobile-menu pull-right"> <li id="pup-mobile-navbar-searchBtn" class="pup-header-mobile-menu__searchBtn" data-target="#navbar-collapse"> Search <span class="sr-only">Toggle search</span> <div id="navbar-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-search-form-collapsible"> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="exposedformpup_site_index_searchsite_search_srt_relevance_4" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main-mobile" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main-mobile" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> Menu <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">Main navigation</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/filing" aria-controls="accessible-megamenu-file-submenu" aria-expanded="false" aria-label="File menu has additional options. Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a href="/filing/file-an-amended-return">Amend Return</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Credits & Deductions</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/credits-and-deductions" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR...</span></li><li><a href="/credits-and-deductions-for-individuals" title="For you and your family">Individuals</a></li><li><a href="/credits-deductions/businesses" title="Standard mileage and other information">Businesses & Self-Employed</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Credit (EITC)</a></li><li><a href="/credits-deductions/individuals/child-tax-credit">Child Tax Credit</a></li><li><a href="/credits-deductions/clean-vehicle-and-energy-credits">Clean Energy and Vehicle Credits</a></li><li><a href="/help/ita/how-much-is-my-standard-deduction">Standard Deduction</a></li><li><a href="/retirement-plans">Retirement Plans</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Forms & Instructions</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/forms-instructions" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">POPULAR FORMS & INSTRUCTIONS</span></li><li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return">Form 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 ">Form 1040 Instructions</a></li><li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification">Form W-9</a></li><li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return">Form 4506-T</a></li><li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate">Form W-4</a></li><li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return">Form 941</a></li><li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation">Form W-2</a></li><li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request">Form 9465</a></li><li><span class="mega-menu-column-header">POPULAR FOR TAX PROS</span></li><li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return">Form 1040-X</a></li><li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney">Form 2848</a></li><li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN">Form W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS">Circular 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">Main navigation</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/filing" class="top-level-nav-item">File</a> </li> <li> <a href="/payments" class="top-level-nav-item">Pay</a> </li> <li> <a href="/refunds" class="top-level-nav-item">Refunds</a> </li> <li> <a href="/credits-and-deductions" class="top-level-nav-item">Credits & Deductions</a> </li> <li> <a href="/forms-instructions" class="top-level-nav-item">Forms & Instructions</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div id="pup-homepage-random-hero" class="pup-homepage-random-hero"> <div id="pup-homepage-random-hero-wrapper" class="pup-homepage-random-hero-wrapper"> <div class="pup-homepage-random-hero-content"> <div class="pup-homepage-random-hero-message"> Helping people understand and meet their tax responsibilities </div> </div> </div> </div> <script> let heroes = []; heroes.push({src: '/pub/2021-10/hero-1-optimized.jpg', alt: 'Two people at a computer', class: 'hero-img-shown pup-hero-caption-light', borderColor: '#c7a97b' }); heroes.push({src: '/pub/2021-10/hero-2-optimized.jpg', alt: 'Two people at a computer', class: 'hero-img-shown pup-hero-caption-light', borderColor: '#c7a97b' }); heroes.push({src: '/pub/2021-10/hero-3-optimized.jpg', alt: 'Two people at a computer', class: 'hero-img-shown pup-hero-caption-dark', borderColor: '#c7a97b' }); let random_hero_idx = Math.floor(Math.random() * heroes.length); let hero_image = document.createElement('img'); hero_image.src = heroes[random_hero_idx].src; hero_image.alt = heroes[random_hero_idx].alt; hero_image.className = heroes[random_hero_idx].class; document.getElementById('pup-homepage-random-hero').insertBefore(hero_image, document.getElementById('pup-homepage-random-hero-wrapper')); if (heroes[random_hero_idx].borderColor != '') { let captionElement = document.querySelector('#pup-homepage-random-hero-wrapper .pup-homepage-random-hero-message'); captionElement.style.setProperty('--borderColor', heroes[random_hero_idx].borderColor); } </script> <div class="container"> <div role="main" id="main-content" class="pup-main-container js-quickedit-main-content"> <div class="row"> <section class="col-sm-12"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/node/58476" class="pup-home-page is-promoted full clearfix" id="main-content"> <div class='pup-home-cards'> <div class='row'> <div class="col-md-12 pup-home-cards__first clearfix"> <h2 class="field field--name-field-pup-top-tasks-heading field--type-string field--label-hidden field--item">How can we help you?</h2> <ul class="row match-height"> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/wheres-my-refund" class='top-8 equalHeight'> <i class="fa fa-calendar" aria-hidden="true"></i>Get your refund status </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/your-account" class='top-8 equalHeight'> <i class="fa fa-user" aria-hidden="true"></i>Sign in to your account </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/individuals/get-transcript" class='top-8 equalHeight'> <i class="fa fa-archive" aria-hidden="true"></i>Get your tax record </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/payments" class='top-8 equalHeight'> <i class="fa fa-money" aria-hidden="true"></i>Make a payment </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/individuals/tax-withholding-estimator" class='top-8 equalHeight'> <i class="fa fa-calculator" aria-hidden="true"></i>Check your federal tax withholding </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/forms-instructions" class='top-8 equalHeight'> <i class="fa fa-info-circle" aria-hidden="true"></i>Find forms & instructions </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/help/ita" class='top-8 equalHeight'> <i class="fa fa-question-circle" aria-hidden="true"></i>Use our tax help tool </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" class='top-8 equalHeight'> <i class="fa fa-laptop" aria-hidden="true"></i>Apply for an Employer ID Number (EIN) </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/filing/wheres-my-amended-return" class='top-8 equalHeight'> <i class="fa fa-check-square-o" aria-hidden="true"></i>Check your amended return status </a> </div> </li> </ul> </div> </div> <div class='row'> <div class="col-md-12 pup-home-cards__third"> <h2 class="field field--name-field-pup-tools-carousel-heading field--type-string field--label-hidden field--item pup-carousel-heading">Tools & applications</h2> <div id="pup-homepage-tools" class="pup-slick-carousel"> <a class="pup-slick-slide" data-description="Document Upload Tool" href="/help/irs-document-upload-tool"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/DUT-homepage-tools.jpg" alt="Upload documents in response to an IRS notice or letter." /> <h3>Document Upload Tool</h3> <p>Upload documents in response to an IRS notice or letter.</p> </div> <div class="pup-carousel-link-text">Submit requested files</div> </a> <a class="pup-slick-slide" data-description="Your Account" href="/your-account"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/OLA-desktop-250-208.png" alt="View Your Account Information" /> <h3>Your Account</h3> <p>Access your individual, business or tax pro account.</p> </div> <div class="pup-carousel-link-text">Go to your account</div> </a> <a class="pup-slick-slide" data-description="Where's My Refund?" href="/wheres-my-refund"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/1205-Where%27sMyRefund_Desktop-250-208.png" alt="Where's My Refund?" /> <h3>Where's My Refund?</h3> <p>Find the status of your last return and check on your refund.</p> </div> <div class="pup-carousel-link-text">Check your refund status</div> </a> <a class="pup-slick-slide" data-description="Pay Directly From Your Bank Account" href="/payments/direct-pay-with-bank-account"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/DirectPay_Mobile-250-208.png" alt="Pay Directly From Your Bank Account" /> <h3>Pay Directly From Your Bank Account</h3> <p>Use Direct Pay to securely pay your taxes from your checking or savings account.</p> </div> <div class="pup-carousel-link-text">Pay your taxes</div> </a> <a class="pup-slick-slide" data-description="Get Your Tax Records" href="/individuals/get-transcript"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/1205-GetTranscript_laptop-250-208.png" alt="Get Your Tax Records" /> <h3>Get Your Tax Records</h3> <p>Request your transcripts online or by mail.</p> </div> <div class="pup-carousel-link-text">Get your transcript</div> </a> <a class="pup-slick-slide" data-description="Identity Protection PIN (IP PIN)" href="/identity-theft-fraud-scams/get-an-identity-protection-pin"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/homepage-tools-ippin-laptop.png" alt="Identity Protection PIN (IP PIN)" /> <h3>Identity Protection PIN (IP PIN)</h3> <p>Protect yourself from tax-related identity theft.</p> </div> <div class="pup-carousel-link-text">Register for your IP PIN</div> </a> <a class="pup-slick-slide" data-description="Tax Withholding Estimator" href="/individuals/tax-withholding-estimator"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/homepage-tools-twe2023.png" alt="Tax Withholding Estimator" /> <h3>Tax Withholding Estimator</h3> <p>Make sure you have the right amount of tax withheld from your paycheck.</p> </div> <div class="pup-carousel-link-text">Check your withholding</div> </a> <a class="pup-slick-slide" data-description="Taxpayer Assistance Center Locator" href="/help/contact-your-local-irs-office"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/homepage-tools-TAC-locator.png" alt="Taxpayer Assistance Center Locator" /> <h3>Taxpayer Assistance Center Locator</h3> <p>Find your local office and see what services are available.</p> </div> <div class="pup-carousel-link-text">Contact your local IRS Office</div> </a> </div> </div> </div> <div class='row'> <div class="col-md-12 pup-home-cards__fourth"> <h2 class="field field--name-field-pup-news-carousel-heading field--type-string field--label-hidden field--item pup-carousel-heading">News & announcements</h2> <div id="pup-homepage-news" class="pup-slick-carousel"> <a class="pup-slick-slide" data-description="Disaster relief" href="/newsroom/around-the-nation"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/flood-disaster-homepage.jpg" alt="Information on recent tax relief for taxpayers affected by disasters " /> <h3>Disaster relief</h3> <p>Information on recent tax relief for taxpayers affected by disasters</p> </div> <div class="pup-carousel-link-text">Find tax relief information</div> </a> <a class="pup-slick-slide" data-description="National Tax Security Awareness Week 2024" href="https://www.irs.gov/newsroom/national-tax-security-awareness-week-2024"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/cybersecurity-scam-homepage.jpg" alt="Tips and resources will be shared daily December 2-6." /> <h3>National Tax Security Awareness Week 2024</h3> <p>Tips and resources will be shared daily December 2-6.</p> </div> <div class="pup-carousel-link-text">Learn more</div> </a> <a class="pup-slick-slide" data-description="Get ready for taxes" href="https://www.irs.gov/individuals/get-ready-to-file-your-taxes"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/get-ready-couple-homepage.jpg" alt="Get informed before filing your 2024 tax return." /> <h3>Get ready for taxes</h3> <p>Get informed before filing your 2024 tax return.</p> </div> <div class="pup-carousel-link-text">Get ready now</div> </a> <a class="pup-slick-slide" data-description="Employee Retention Credit " href="/newsroom/withdraw-an-employee-retention-credit-erc-claim"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/erc-homepage-aug-2024_0.jpg" alt="You can withdraw incorrect ERC claims if you haven’t received the money" /> <h3>Employee Retention Credit </h3> <p>You can withdraw incorrect ERC claims if you haven’t received the money</p> </div> <div class="pup-carousel-link-text">Learn how</div> </a> <a class="pup-slick-slide" data-description="Volunteers needed" href="/individuals/irs-tax-volunteers"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/taxprep-resize.jpg" alt="Learn to prepare taxes and help your community" /> <h3>Volunteers needed</h3> <p>Learn to prepare taxes and help your community</p> </div> <div class="pup-carousel-link-text">Sign up now</div> </a> <a class="pup-slick-slide" data-description="Scams and schemes alerts" href="/help/tax-scams"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/scamhomepage.jpg" alt="Find the latest information on trending scams and schemes" /> <h3>Scams and schemes alerts</h3> <p>Find the latest information on trending scams and schemes</p> </div> <div class="pup-carousel-link-text">Get the latest updates</div> </a> <a class="pup-slick-slide" data-description="Mobile-friendly forms available" href="/forms-pubs/mobile-friendly-forms"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/dmaf-hp-photo.png" alt="New IRS forms make completing, filing and processing forms easier and more accurate." /> <h3>Mobile-friendly forms available</h3> <p>New IRS forms make completing, filing and processing forms easier and more accurate.</p> </div> <div class="pup-carousel-link-text">Access mobile-friendly forms</div> </a> <a class="pup-slick-slide" data-description="Inflation Reduction Act Strategic Operating Plan" href="/about-irs/irs-inflation-reduction-act-strategic-operating-plan"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/ira-sop-with-logo-homepage.png" alt="See how the IRS will deliver transformational change " /> <h3>Inflation Reduction Act Strategic Operating Plan</h3> <p>See how the IRS will deliver transformational change</p> </div> <div class="pup-carousel-link-text">Read the Plan</div> </a> <a class="pup-slick-slide" data-description="Clean energy credits and deductions" href="/credits-and-deductions-under-the-inflation-reduction-act-of-2022"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/clean-tax-credit-homepage.jpg" alt="Updates on credits and deductions under the Inflation Reduction Act" /> <h3>Clean energy credits and deductions</h3> <p>Updates on credits and deductions under the Inflation Reduction Act</p> </div> <div class="pup-carousel-link-text">Find out more</div> </a> <a class="pup-slick-slide" data-description="Tax Updates and News" href="/newsroom/tax-updates-and-news-from-the-irs"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/homepage-news-special-filing-250-208_0.png" alt="Special updates and news for 2023" /> <h3>Tax Updates and News</h3> <p>Special updates and news for 2024</p> </div> <div class="pup-carousel-link-text">Read the latest developments</div> </a> </div> </div> </div> </div> </article> </div> </section> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown first"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Our Agency <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/about-irs" data-drupal-link-system-path="node/18841">About IRS</a> </li> <li> <a href="https://jobs.irs.gov/">Careers</a> </li> <li> <a href="/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">Operations and Budget</a> </li> <li> <a href="/statistics" data-drupal-link-system-path="node/19746">Tax Statistics</a> </li> <li> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </li> <li class="last"> <a href="/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">Find a Local Office</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Know Your Rights <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">Taxpayer Bill of Rights</a> </li> <li> <a href="/taxpayer-advocate" data-drupal-link-system-path="node/18846">Taxpayer Advocate Service</a> </li> <li> <a href="/appeals" data-drupal-link-system-path="node/19036">Independent Office of Appeals</a> </li> <li> <a href="/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">Civil Rights </a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">FOIA</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">No FEAR Act Data</a> </li> <li class="last"> <a href="/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">Reliance on Guidance</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Resolve an Issue <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">IRS Notices and Letters</a> </li> <li> <a href="/identity-theft-central" data-drupal-link-system-path="node/19616">Identity Theft</a> </li> <li> <a href="/help/tax-scams" data-drupal-link-system-path="node/138436">Tax scams</a> </li> <li> <a href="/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">Tax Fraud</a> </li> <li> <a href="/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">Criminal Investigation</a> </li> <li class="last"> <a href="/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">Whistleblower Office</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Languages <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.irs.gov/es" lang="es" xml:lang="es">Español</a> </li> <li> <a href="https://www.irs.gov/zh-hans" lang="zh-hans" xml:lang="zh-hans">中文 (简体)</a> </li> <li> <a href="https://www.irs.gov/zh-hant" lang="zh-hant" xml:lang="zh-hant">中文 (繁體)</a> </li> <li> <a href="https://www.irs.gov/ko" lang="ko" xml:lang="ko">한국어</a> </li> <li> <a href="https://www.irs.gov/ru" lang="ru" xml:lang="ru">Pусский</a> </li> <li> <a href="https://www.irs.gov/vi" lang="vi" xml:lang="vi">Tiếng Việt</a> </li> <li> <a href="https://www.irs.gov/ht" lang="ht" xml:lang="ht">Kreyòl ayisyen</a> </li> <li> <a href="https://www.irs.gov" lang="en" xml:lang="en">English</a> </li> <li class="last"> <a href="/help/languages" data-drupal-link-system-path="node/80696">Other Languages</a> </li> </ul> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Related Sites <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">U.S. Treasury</a> </li> <li> <a href="https://www.treasury.gov/tigta/">Treasury Inspector General for Tax Administration</a> </li> <li> <a href="https://www.usa.gov/">USA.gov</a> </li> <li> <a href="https://www.usaspending.gov">USAspending.gov</a> </li> <li class="last"> <a href="https://vote.gov/">Vote.gov</a> </li> </ul> </li> </ul> </nav> </div> </div> </div> <div class="container"> <div class="row pup-footer-social-media-links"> <div class="region region-social-media-footer pull-right"> <section id="block-socialmediaforfooter" data-block-plugin-id="block_content:40b0cf2e-cb49-4f62-888d-000cf00eb582" class="block block-block-content block-block-content40b0cf2e-cb49-4f62-888d-000cf00eb582 clearfix"> <div class="row"> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.facebook.com/IRS" aria-label="IRS Facebook "> <i aria-hidden="true" class="fa fa-facebook-square"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.twitter.com/IRSnews" aria-label="IRS Twitter"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zm297.1 84L257.3 234.6 379.4 396H283.8L209 298.1 123.3 396H75.8l111-126.9L69.7 116h98l67.7 89.5L313.6 116h47.5zM323.3 367.6L153.4 142.9H125.1L296.9 367.6h26.3z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.instagram.com/irsnews" aria-label="Instagram"> <i aria-hidden="true" class="fa fa-instagram"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.linkedin.com/company/irs" aria-label="IRS LinkedIn"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.youtube.com/user/irsvideos" aria-label="IRS Youtube"> <i aria-hidden="true" class="fa fa-youtube-play"></i> </a> </div> </div> </div> </section> </div> </div> </div> <div class="pup-footer-bottom"> <div class="container"> <div class="pup-footer-logo"> <a href="/"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"></a> </div> <div class="subfooter-menu"> <div class="region region-subfooter"> <nav role="navigation" aria-labelledby="block-subfooter-menu" id="block-subfooter" data-block-plugin-id="system_menu_block:subfooter"> <h2 class="visually-hidden" id="block-subfooter-menu">Subfooter</h2> <ul block="subfooter" class="menu menu--subfooter nav"> <li class="first"> <a href="/privacy-disclosure/irs-privacy-policy" data-drupal-link-system-path="node/15856">Privacy Policy</a> </li> <li class="last"> <a href="/accessibility" data-drupal-link-system-path="node/82611">Accessibility</a> </li> </ul> </nav> </div> </div> </div> </div> </footer> <script src='/static_assets/js/libs/jquery.min.js' type='text/javascript'></script>  </div> <script>window.dataLayer = window.dataLayer || []; window.dataLayer.push({"entityLanguage":"en","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"en","entityVid":"5566021","entityCreated":"1528516479","entityStatus":"1","entityType":"node","entityBundle":"pup_home_page","entityId":"58476","entityTitle":"Home","primaryCategory":"node","subCategory1":"58476","userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/58476","currentPathIsAdmin":false,"isFront":true,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJx1ku16gyAMhW9I5JJ4IqTAhoQnCe28-2Fb149tf5Tz5niMJuA9cchU3Yq1i4VX7S45RNQJQlCCutnjMJ-Yqk4LkYoyNNuo0Rn5iShR0dwmn0iw2sC9QZlv6g5dyYu9HWcvMgVQKLAh2wUTnDPxYHSphSAMb_10BRYso35Qs1Nzp0YTrjjhl-70eONdTpEoFnQK0cZxedczfMDXK1ynBgxxfEySI-1B5l5bX0qWhGFqvbkFBG0stEAxkhXNCUE7o1yr_hNDVmLXSo-5iv0LXp23CCfI5-zxZnxjV1_mMa8KZdPsxYjn3PRRuQ7INM5jTAc7mnuz_tvzc1G38RfjD15BfTIJc0yP_BUjmH1xnkjtvzPH3SRasUFE44GpC5afqiDwyH55SvLaxlz2FtexW6_S7ZvHOQyvbDKQ3UfxDR4pH7g","theme":"pup_irs","theme_token":null},"ajaxTrustedUrl":{"\/site-index-search":true},"dataLayer":{"defaultLang":"en","languages":{"en":{"id":"en","name":"English","direction":"ltr","weight":-10},"es":{"id":"es","name":"Spanish","direction":"ltr","weight":-9},"zh-hans":{"id":"zh-hans","name":"Chinese, Simplified","direction":"ltr","weight":-8},"zh-hant":{"id":"zh-hant","name":"Chinese, Traditional","direction":"ltr","weight":-7},"ko":{"id":"ko","name":"Korean","direction":"ltr","weight":-6},"ru":{"id":"ru","name":"Russian","direction":"ltr","weight":-5},"vi":{"id":"vi","name":"Vietnamese","direction":"ltr","weight":-4},"ht":{"id":"ht","name":"Haitian Creole","direction":"ltr","weight":-3}}},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":true,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":".paragraph--type--social-media-footer, .btn-primary, .btn-secondary","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":true,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link fa-external-link-alt","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"bootstrap":{"forms_has_error_value_toggle":1,"modal_animation":1,"modal_backdrop":"true","modal_focus_input":1,"modal_keyboard":1,"modal_select_text":1,"modal_show":1,"modal_size":"","popover_enabled":1,"popover_animation":1,"popover_auto_close":1,"popover_container":"body","popover_content":"","popover_delay":"0","popover_html":0,"popover_placement":"right","popover_selector":"","popover_title":"","popover_trigger":"click","tooltip_enabled":1,"tooltip_animation":1,"tooltip_container":"body","tooltip_delay":"0","tooltip_html":0,"tooltip_placement":"auto left","tooltip_selector":"","tooltip_trigger":"hover"},"accordion_menus":{"accordion_closed":{"main_mobile":"main_mobile"}},"chosen":{"selector":"select:not(:hidden,[id*=\u0027edit-state\u0027])","minimum_single":25,"minimum_multiple":20,"minimum_width":200,"use_relative_width":false,"options":{"disable_search":false,"disable_search_threshold":0,"allow_single_deselect":false,"search_contains":true,"placeholder_text_multiple":"Choose some option","placeholder_text_single":"Choose an option","no_results_text":"No results match","max_shown_results":null,"inherit_select_classes":true}},"ajax":[],"user":{"uid":0,"permissionsHash":"c47ed1a8154891ba31e7f33c82f4f59896668fef288d3b9527b294c92462ad99"}}</script> <script src="/pub/js/js_ZoPoO5DF3081cG_--6a4irNToP7H0xYbNoKK__Uy5WY.js?scope=footer&delta=0&language=en&theme=pup_irs&include=eJxtkFFywyAMBS-EzZE8z6BgNRgxQqTx7es0qds0-ZJ2n0aDQIwmKJvHoxlPKsVchCFjI_UzLbiwaHO112lGI5-yzMhDY6PhRLCudE9Z2xEG5Wq_GgV5Mw7tJVkpYVip9MM0gobldfVt6I2F7cMLcVrM0dUyl7OP2ivy-ECXRFKmyZB8svUZkf7ziA9cv_eHM0U20anmnrg0_066WcSaKaqvUuVC-seYSDaux2v3OiyyUkWiIUClN8oOIYhGljLdbtx_65mnT46JzIVFGpWf4-70BQ8esMA"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_H87Kc9Tro9m5q5urkV6gpZMKvtee2sEmHv6itSg4kjI.js?scope=footer&delta=2&language=en&theme=pup_irs&include=eJxtkFFywyAMBS-EzZE8z6BgNRgxQqTx7es0qds0-ZJ2n0aDQIwmKJvHoxlPKsVchCFjI_UzLbiwaHO112lGI5-yzMhDY6PhRLCudE9Z2xEG5Wq_GgV5Mw7tJVkpYVip9MM0gobldfVt6I2F7cMLcVrM0dUyl7OP2ivy-ECXRFKmyZB8svUZkf7ziA9cv_eHM0U20anmnrg0_066WcSaKaqvUuVC-seYSDaux2v3OiyyUkWiIUClN8oOIYhGljLdbtx_65mnT46JzIVFGpWf4-70BQ8esMA"></script> <script src="/modules/contrib/google_tag/js/gtm.js?snd8s5"></script> <script src="/modules/contrib/google_tag/js/gtag.js?snd8s5"></script> <script src="/pub/js/js_A1aHP0USJsh6c67fqmc3-AQmskPnMmDzWDzxzxTAwvQ.js?scope=footer&delta=5&language=en&theme=pup_irs&include=eJxtkFFywyAMBS-EzZE8z6BgNRgxQqTx7es0qds0-ZJ2n0aDQIwmKJvHoxlPKsVchCFjI_UzLbiwaHO112lGI5-yzMhDY6PhRLCudE9Z2xEG5Wq_GgV5Mw7tJVkpYVip9MM0gobldfVt6I2F7cMLcVrM0dUyl7OP2ivy-ECXRFKmyZB8svUZkf7ziA9cv_eHM0U20anmnrg0_066WcSaKaqvUuVC-seYSDaux2v3OiyyUkWiIUClN8oOIYhGljLdbtx_65mnT46JzIVFGpWf4-70BQ8esMA"></script> </body> </html>

CINXE.COM

Internal Revenue Service | An official website of the United States government