Forms & instructions | Internal Revenue Service

<!DOCTYPE html> <html lang="en" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="description" content="Access IRS forms, instructions and publications in electronic and print media." /> <meta name="abstract" content="Access IRS forms, instructions and publications in electronic and print media." /> <link rel="canonical" href="https://www.irs.gov/forms-instructions" /> <meta http-equiv="content-language" content="en" /> <meta name="robots" content="index, follow" /> <meta name="original-source" content="https://www.irs.gov/Forms-&-Pubs/Forms-and-Pubs-Landing-Page" /> <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="Access IRS forms, instructions and publications in electronic and print media." /> <meta name="twitter:title" content="Forms & instructions | Internal Revenue Service" /> <meta name="twitter:dnt" content="on" /> <meta name="twitter:image" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta name="twitter:image:alt" content="IRS logo" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="application/ld+json">{ "@context": "https://schema.org", "@graph": [ { "name": "Forms \u0026 instructions", "datePosted": "2017-05-24T22:18:56-0400" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="6" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1731606686" /> <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="930KB" /> <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/forms-instructions" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>Forms & instructions | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_Pfp9stDZ-JsKwq1k9T-7HcOwckFpA3Ba2Jl3wtCiwS8.css?delta=0&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_V1a9ID-ZNG8LkSPr3VZDhhsq1hdwZmsp587HOIP-tro.css?delta=1&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_eJlOfrLuYP5QevjomVF5xpLShlFIWAdzaRTmJhLGROo.css?delta=3&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <script src="/pub/js/js_URKzw0cGYolC4wWtAgAWPVK0meQV5AzZkWe6urvbRnM.js?scope=header&delta=0&language=en&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></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="bdpnbeqxy7unoz2g6lhq-f-65fd47bc4-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,_={"ak.v":"39","ak.cp":"8675","ak.ai":parseInt("388528",10),"ak.ol":"0","ak.cr":165,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"122e5049","ak.r":42735,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":60900,"ak.gh":"23.66.234.23","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1732702927","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==TbE+DJZJRlbWoiS/c/TmzOGkzs6NIP/ssi72ZNiIrJEkvvjzB/wbhY4gSrz2CfONO/qQMk71U3ADxbTQmBFwD1PGOznMJ/4BlvcWKtg6LqP7eVKzKefGopmZwHIKUsCiqETHICnSChdDbdHDA4pdX1k6Esyj7Vj4VbnGIRAIdi5ZhPsn1BMMhxrsDmuSDSvxtYI5pfwQQwIkyUDIuyX4UIKFoiS7Q1bnXGINLw2eZ4wftLax0fF0UXtiEfTl4q2b11TmwHiHLqC1RQnof3YdX1Oz80A8P1AhQP4qmJnzAPm6eM0yzfnlthHr/916nvK2eH4khjtw5UiF7jf4A/BuyYfGM07+6VI5oUtLlSAalZCBkkBn0nRsNwyj7TpVRGHheIkx36CSkU6SlXB20J3Xu0HKZZArKM2n6wYz9jrj318=","ak.pv":"197","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-node page-node-type-landing-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> <header id="navbar" role="banner"> <div class="pup-header_official"> <div class="container header-official-message"> <div class="inline-official"> <div class="official-site-flag"> </div> <div class="region region-header-official"> <section id="block-governmentbanner" data-block-plugin-id="block_content:2d0fd18b-5f78-424d-a8b7-dfb90febb231" class="block block-block-content block-block-content2d0fd18b-5f78-424d-a8b7-dfb90febb231 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>An official website of the United States Government</p> </div> </section> </div> </div> </div> </div> <div class="pup-header-main"> <div class="container"> <div class="row pup-header-main__content"> <div class="col-xs-2 no-gutter pup-header-content-lt"> <div class="region region-header-left"> <a class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="Home" aria-hidden="true" /> </a> </div> </div> <div class="col-sm-10 hidden-xs hidden-sm pup-header-content-rt"> <div class="region region-header-right"> <div class="language-switcher-language-url block block-language block-language-blocklanguage-interface clearfix" id="block-languageswitcher" data-block-plugin-id="language_block:language_interface"> <div class="dropdown pup-switch-hidden"> <button class="btn btn-default dropdown-toggle languageSwitcher" type="button" id="languageSwitcher" data-toggle="dropdown" aria-expanded="false"> English <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" block="languageswitcher"><li hreflang="es" data-drupal-link-system-path="node/6" class="es"><a href="/es/forms-instructions" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/6">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/6" class="zh-hans"><a href="/zh-hans/forms-instructions" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/6">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/6" class="zh-hant"><a href="/zh-hant/forms-instructions" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/6">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/6" class="ko"><a href="/ko/forms-instructions" class="language-link" lang="ko" hreflang="ko" data-drupal-link-system-path="node/6">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/6" class="ru"><a href="/ru/forms-instructions" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="node/6">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/6" class="vi"><a href="/vi/forms-instructions" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/6">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/6" class="ht"><a href="/ht/forms-instructions" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/6">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 active"> <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 is-active" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6" aria-current="page">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 class="active"> <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 class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=en xml:lang=en ><a href="/" lang=en xml:lang=en >Home</a></li><li class="active"> Forms & instructions </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">Forms, instructions & publications</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface" class="block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix">   </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In Forms and Instructions</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/forms-instructions" title="Current year" id="term-18551" rel="parent" lang="en" xml:lang="en" hreflang="en">Current year</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/prior-year" title="Prior year" id="term-18566" rel="child" lang="en" xml:lang="en" hreflang="en">Prior year</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/accessible-irs-tax-products" title="Accessible" id="term-18546" rel="child" lang="en" xml:lang="en" hreflang="en">Accessible</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/ebook" title="eBooks" id="term-18556" rel="child" lang="en" xml:lang="en" hreflang="en">eBooks</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/browser-friendly" title="Browser-friendly forms and publications" id="term-22221" rel="child" lang="en" xml:lang="en" hreflang="en">Browser-friendly forms and publications</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/mobile-friendly-forms" title="Mobile-friendly forms" id="term-29421" rel="child" lang="en" xml:lang="en" hreflang="en">Mobile-friendly forms</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/changes-to-current-forms-publications" title="Post release changes to forms" id="term-18561" rel="child" lang="en" xml:lang="en" hreflang="en">Post release changes to forms</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/order-products" title="Order forms and publications" id="term-22206" rel="child" lang="en" xml:lang="en" hreflang="en">Order forms and publications</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/more-information" title="Help with forms and instructions" id="term-22226" rel="child" lang="en" xml:lang="en" hreflang="en">Help with forms and instructions</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/comment-on-tax-forms-and-publications" title="Comment on tax forms and publications" id="term-28036" rel="child" lang="en" xml:lang="en" hreflang="en">Comment on tax forms and publications</a> </li> </ul> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="pup-in-page-search"> <div class="region region-ips-content-header">  <h2 class="pup-site-header-search-block__title"> Forms, Instructions and Publications Search </h2> <div class="pup-formsnpubs-header-search-block"> <form action="/forms-pubs-search"> <div class="pup-formsnpubs-header-search-block__searchfield"> <div class="pup-formsnpubs-header-search-block__sfield col-lg-12"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search form-no-label"> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="edit-search--3" name="search" value="" size="30" maxlength="128" /> </div> <button title="Search" data-drupal-selector="edit-submit-pup-forms-and-pubs-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-forms-and-pubs-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button> </div> </div> <div class="pup-formsnpubs-header-search-block__buttons col-xs-12 col-sm-12 col-md-5 col-lg-5"> <span class="block-submit col-xs-12 col-sm-6 col-md-5 col-lg-5"> <button title="Search" data-drupal-selector="edit-submit-pup-forms-and-pubs-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-forms-and-pubs-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button> </span> <span class="block-reset col-xs-12 col-sm-6 col-md-5 col-lg-5"> </span> </div> </form> </div> </div> </div> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-first-row-col-1"> <section data-block-plugin-id="block_content:26782315-998b-4950-8a77-ea9f85fb3657" class="block block-block-content block-block-content26782315-998b-4950-8a77-ea9f85fb3657 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Other options</h2> <ul> <li><a href="/forms-pubs/accessible-irs-tax-products">Accessible versions for people with disabilities</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a75ae448-9cad-4a17-88e6-6d39f67b3341" href="/forms-pubs/ebook" title="eBook">Read eBooks</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="82e2f76c-7fc8-45fa-a1d1-c5a0c5f49689" href="/forms-pubs/prior-year" title="Find Prior Year Forms, Instructions and Publications">Find prior years forms, instructions & publications</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5d4dceda-6a19-402f-9250-35d273c77e63" href="/forms-pubs/browser-friendly" title="Browser-Friendly">Read publications online in a browser-friendly format</a></li> </ul> </div> </section> </div> </div> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-first-row-col-3"> <section data-block-plugin-id="block_content:a17605c2-0760-4f24-ba92-e7729f6639a6" class="block block-block-content block-block-contenta17605c2-0760-4f24-ba92-e7729f6639a6 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p><a class="btn btn-primary" href="https://www.irs.gov/forms-instructions-and-publications">List all current forms & instructions</a></p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:2c7da50b-e28f-4acb-ab49-3551fc862cdb" class="block block-block-content block-block-content2c7da50b-e28f-4acb-ab49-3551fc862cdb clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><hr> <h2>Popular forms, instructions and publications</h2> <p> </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-fourth-row-col-1"><section data-block-plugin-id="block_content:aed5d214-4cf1-4fd6-aafa-d17f11879b55" class="block block-block-content block-block-contentaed5d214-4cf1-4fd6-aafa-d17f11879b55 clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form 1040</h4> <div class="pup-callout__body"><p>US Individual Income Tax Return<br> Annual income tax return filed by citizens or residents of the United States.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="67455c9b-07d4-4690-8897-3d6b59a4a9ad" href="https://www.irs.gov/pub/irs-pdf/f1040.pdf" title="2023 Form 1040 (PDF)"><b>Form 1040</b> <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><b>Related:</b></p> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6a262815-35ff-4bed-bacb-562e584ea32b" href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf" title="2023 Inst 1040 (PDF)">Instructions for Form 1040 <span class="link-label label-file label-file-pdf">PDF</span></a> (including Schedules 1, 2, and 3) <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6e47938e-44be-45f2-a804-ced3dd9a1e82" href="https://www.irs.gov/pub/irs-pdf/f1040s1.pdf" title="2023 Form 1040 (Schedule 1) (PDF)">Form 1040 Schedule 1 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1ea45ebb-1a31-4e3e-9f81-ced521000d57" href="https://www.irs.gov/pub/irs-pdf/f1040s2.pdf" title="2023 Form 1040 (Schedule 2) (PDF)">Form 1040 Schedule 2 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c0c10bbf-6932-42c4-a9e7-afb9f8a144da" href="https://www.irs.gov/pub/irs-pdf/f1040s3.pdf" title="2023 Form 1040 (Schedule 3) (PDF)">Form 1040 Schedule 3 <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> </li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fe5fbc11-31ac-4536-8692-0f3cce28fc16" href="https://www.irs.gov/pub/irs-pdf/i1040tt.pdf" title="2023 Inst 1040 (Tax Tables) (PDF)">Tax Table from Instructions for Form 1040 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7a1660b7-5b65-4f25-83cd-72363f53a545" href="/forms-pubs/schedules-for-form-1040" title="Schedules for Form 1040 and Form 1040-SR">Schedules for Form 1040</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="477d487e-0c1c-4df7-9337-35f5856e1b4e" href="https://www.irs.gov/pub/irs-pdf/f1040s.pdf" title="2023 Form 1040-SR (PDF)">Form 1040-SR <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-fourth-row-col-3"> <section data-block-plugin-id="block_content:20cb7572-86b4-48d5-b29a-513960b19de7" class="block block-block-content block-block-content20cb7572-86b4-48d5-b29a-513960b19de7 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p> </p> <p><b>Form W-4</b><br> <br> Employee's Withholding Certificate<br> <br> Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.<br> <br> <a href="/pub/irs-pdf/fw4.pdf"><strong>Form W-4 </strong> <span class="link-label label-file label-file-pdf">PDF</span></a><br>  </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fifth-row-col-1"><section data-block-plugin-id="block_content:e9e3cdac-9fca-4511-a398-37ead0099ff6" class="block block-block-content block-block-contente9e3cdac-9fca-4511-a398-37ead0099ff6 clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form 1040-ES</h4> <div class="pup-callout__body"><p>Estimated Tax for Individuals</p> <p>Form 1040-ES is used by persons with income not subject to tax withholding to figure and pay estimated tax.</p> <p><strong><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="26bd23bf-441b-4cc3-8d13-3c04cfe1a126" href="https://www.irs.gov/pub/irs-pdf/f1040es.pdf" title="Form 1040-ES">Form 1040-ES <span class="link-label label-file label-file-pdf">PDF</span></a></strong></p> <p> </p> <p> </p> <p> </p> </div> </div> </section> <section data-block-plugin-id="block_content:33ad29a2-37fc-44e1-931c-1b89bd01d70d" class="block block-block-content block-block-content33ad29a2-37fc-44e1-931c-1b89bd01d70d clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form 941</h4> <div class="pup-callout__body"><p>Employer's Quarterly Federal Tax Return.<br> Employers who withhold income taxes, social security tax, or Medicare tax from employee's paychecks or who must pay the employer's portion of social security or Medicare tax.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b31f9b4b-302f-462f-8286-ed9bf0c381e5" href="https://www.irs.gov/pub/irs-pdf/f941.pdf" title="Form 941 (PDF)"><strong>Form 941</strong> <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><b>Related:</b><br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f1a40f51-0f63-4d06-9153-f277845196cf" href="https://www.irs.gov/pub/irs-pdf/i941.pdf" title="Instructions for Form 941">Instructions for Form 941 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </section> <section data-block-plugin-id="block_content:c4a973d9-fd71-4c06-a094-e2adec347a2e" class="block block-block-content block-block-contentc4a973d9-fd71-4c06-a094-e2adec347a2e clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form SS-4</h4> <div class="pup-callout__body"><p>Application for Employer Identification Number (EIN)<br> Use this form to apply for an employer identification number (EIN).</p> <p><strong><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="687ff192-76dc-4451-a4ed-a91402b00ebc" href="https://www.irs.gov/pub/irs-pdf/fss4.pdf" title="Form SS-4">Form SS-4 <span class="link-label label-file label-file-pdf">PDF</span></a></strong></p> <p><b>Related:</b><br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9248d540-6f06-42e7-a9a3-8cb42f1155de" href="https://www.irs.gov/pub/irs-pdf/iss4.pdf" title="Instructions for Form SS-4">Instructions for Form SS-4 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fifth-row-col-2"><section data-block-plugin-id="block_content:f8611b6d-7771-41bc-bb55-baa5df827cb8" class="block block-block-content block-block-contentf8611b6d-7771-41bc-bb55-baa5df827cb8 clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form W-9</h4> <div class="pup-callout__body"><p>Request for Taxpayer Identification Number (TIN) and Certification</p> <p>Used to request a taxpayer identification number (TIN) for reporting on an information return the amount paid.</p> <p><strong><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6bbe0d3d-7dee-4a45-b763-e04be8080c15" href="https://www.irs.gov/pub/irs-pdf/fw9.pdf" title="Form W-9">Form W-9 <span class="link-label label-file label-file-pdf">PDF</span></a></strong></p> <p><b>Related:</b><br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b8086b24-4f58-459f-b2c0-61714166d382" href="https://www.irs.gov/pub/irs-pdf/iw9.pdf" title="Instructions for Form W-9">Instructions for Form W-9 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </section> <section data-block-plugin-id="block_content:687ad01e-03de-4d74-b89c-ec63bffa6e49" class="block block-block-content block-block-content687ad01e-03de-4d74-b89c-ec63bffa6e49 clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form W-2</h4> <div class="pup-callout__body"><p>Wage and Tax Statement.<br> Employers must file a Form W-2 for each employee from whom Income, social security, or Medicare tax was withheld.</p> <p><strong><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e279b79c-e2db-4df2-8bf8-d12a2860c518" href="https://www.irs.gov/pub/irs-pdf/fw2.pdf" title="Form W-2">Form W-2 <span class="link-label label-file label-file-pdf">PDF</span></a></strong></p> <p><b>Related</b>:<br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="39371288-d697-47e8-bcba-121d3faf69ee" href="https://www.irs.gov/pub/irs-pdf/iw2w3.pdf" title="General Instructions for Forms W-2 and W-3">General Instructions for Forms W-2 and W-3 <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><br>  </p> </div> </div> </section> <section data-block-plugin-id="block_content:cf353ad5-2f60-4cbd-a484-f754607dd4b0" class="block block-block-content block-block-contentcf353ad5-2f60-4cbd-a484-f754607dd4b0 clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form W-7</h4> <div class="pup-callout__body"><p>Application for IRS Individual Taxpayer Identification Number.<br> Get or renew an individual taxpayer identification number (ITIN) for federal tax purposes if you are not eligible for a social<br> security number.</p> <p><strong><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="539d52d5-4443-41a9-8977-5b2465114674" href="https://www.irs.gov/pub/irs-pdf/fw7.pdf" title="Form W-7">Form W-7 <span class="link-label label-file label-file-pdf">PDF</span></a></strong></p> <p><b>Related:</b><br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4ebe559b-080f-42e2-86fe-f28fb3405c01" href="https://www.irs.gov/pub/irs-pdf/iw7.pdf" title="Instructions for Form W-7">Instructions for Form W-7 <span class="link-label label-file label-file-pdf">PDF</span></a><br> Spanish Versions:<br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="734e24d7-24f8-42e8-83b2-772afb0fe1d3" href="https://www.irs.gov/pub/irs-pdf/fw7sp.pdf" title="Form W-7 (SP) (PDF, in Spanish)">Form W-7 (SP) <span class="link-label label-file label-file-pdf">PDF</span></a><br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2ca906ce-a8f8-4dd5-ad0b-68b0371f6965" href="https://www.irs.gov/pub/irs-pdf/iw7sp.pdf" title="Instructions for Form W-7 (SP) (PDF, in Spanish)">Instructions for Form W-7 (SP) <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fifth-row-col-3"><section data-block-plugin-id="block_content:3b0a0e60-1c36-4ef4-8b82-be8ac071aa07" class="block block-block-content block-block-content3b0a0e60-1c36-4ef4-8b82-be8ac071aa07 clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form 4506-T</h4> <div class="pup-callout__body"><p>Request for Transcript of Tax Return<br> Use this form to order a transcript or other return information free of charge, or designate a third party to receive the information.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="0eea7f8b-9db9-4cdb-a22f-c36d8c9f518d" href="https://www.irs.gov/pub/irs-pdf/f4506t.pdf" title="Form 4506-T (PDF)"><strong>Form 4506-T</strong> <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><b>Related: </b><br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c7435143-72c5-4af6-97fa-6c7593179772" href="https://www.irs.gov/pub/irs-pdf/f4506.pdf" title="Form 4506 (PDF)">Form 4506 <span class="link-label label-file label-file-pdf">PDF</span></a><br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5226e660-91a4-4337-ba05-e80f3fd7fcf0" href="https://www.irs.gov/pub/irs-pdf/f2848.pdf" title="Form 2848 (PDF)">Form 2848 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </section> <section data-block-plugin-id="block_content:4fe6c10a-d785-4ff8-8964-8b7236b3e9db" class="block block-block-content block-block-content4fe6c10a-d785-4ff8-8964-8b7236b3e9db clearfix"> <div class="pup-callout"> <h4 class="pup-callout__title">Form 9465</h4> <div class="pup-callout__body"><p>Installment Agreement Request<br> Use this form to request a monthly installment plan if you cannot pay the full amount you owe shown on your tax return (or on a notice we sent you).</p> <p><strong><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c44c3d32-3f78-4100-aca4-46f3ccf526a7" href="https://www.irs.gov/pub/irs-pdf/f9465.pdf" title="Form 9465">Form 9465 <span class="link-label label-file label-file-pdf">PDF</span></a></strong></p> <p><b>Related:</b><br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="45175bae-260a-415e-b47d-dfc06b61f2ab" href="https://www.irs.gov/pub/irs-pdf/i9465.pdf" title="Instructions for Form 9465">Instructions for Form 9465 <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </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: 14-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/forms-instructions" data-a2a-title="Forms & instructions"><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(); ga('send', 'event', 'Print Button', 'Print', 'Print Page');">Print</button></li></ul></div></span> </section> </div> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown first"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Our Agency <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/about-irs" data-drupal-link-system-path="node/18841">About IRS</a> </li> <li> <a href="https://jobs.irs.gov/">Careers</a> </li> <li> <a href="/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">Operations and Budget</a> </li> <li> <a href="/statistics" data-drupal-link-system-path="node/19746">Tax Statistics</a> </li> <li> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </li> <li class="last"> <a href="/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">Find a Local Office</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Know Your Rights <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">Taxpayer Bill of Rights</a> </li> <li> <a href="/taxpayer-advocate" data-drupal-link-system-path="node/18846">Taxpayer Advocate Service</a> </li> <li> <a href="/appeals" data-drupal-link-system-path="node/19036">Independent Office of Appeals</a> </li> <li> <a href="/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">Civil Rights </a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">FOIA</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">No FEAR Act Data</a> </li> <li class="last"> <a href="/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">Reliance on Guidance</a> </li> </ul> </li> <li class="expanded dropdown"> <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":"5554621","entityCreated":"1495678736","entityStatus":"1","entityType":"node","entityBundle":"landing_page","entityId":"6","entityTitle":"Forms \u0026 instructions","primaryCategory":"forms-instructions","field_pup_ot_guid":[],"field_pup_ot_url":"https:\/\/www.irs.gov\/Forms-\u0026-Pubs\/Forms-and-Pubs-Landing-Page","entityTaxonomy":{"pup_audience":{"6566":"Individuals"},"pup_channels":{"6351":"Forms \u0026 Pubs"},"pup_guidance_type":{"12321":"Default Guidance Type No Value"},"pup_navigation":{"18551":"Current year"},"pup_organization":{"14251":"C:DC:TS:CAR:MP:P"},"pup_topic":{"12331":"Default Topic No Value"}},"userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/6","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJx1kmFy4yAMhS9kzJEYGVSsLUaMJJL69ouTuEna3T8e3qc3D2EJYmRJxDVsWLt6eNfhSimjTZCSMdTdn4f5Q7jatDCbmkDzjRtfUF6IMRejNsWVFatP0huU-a4eMBRa_P04R9UpgUGBHcUvuMKFWAbjay0MaXjrZyiwYBn1k7qDugd1tuKGE37ZQc8bH3LKzLlgMMg-j89PPcMf-HqH29RAII_HrHqmPcnca-tLIV0xTa23sICiz4UXKE7J0H0gWBfUWzV-YiJjCa30TFX9v-DNeY8IinKhiHfjD3bzkYx5VSi7UVSnUajZs3I28h_8q7_Xou3jj-VvvIHF1a1IebUnxAzuWJIXUvvvzK2PLXDC1zGlmkasa5Bf6pWruy2Ta0L1ma8IMm59y1Pa2pjO0fw2NuxdhmP_hNLw6q4D-WMgfwG2yiHU","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=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></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=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></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_RWlequlfg5m2uyYvRqpUJ34rrBMcm05ZDDQwr-f5GB0.js?scope=footer&delta=5&language=en&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> </body> </html>

CINXE.COM

Forms & instructions | Internal Revenue Service