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Irs Website For For 1040ez

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Irs Website For For 1040ez

Irs website for for 1040ez Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Irs website for for 1040ez  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Irs website for for 1040ez The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Irs website for for 1040ez ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Irs website for for 1040ez R. Irs website for for 1040ez B. Irs website for for 1040ez 553. Irs website for for 1040ez Prop. Irs website for for 1040ez Regs. Irs website for for 1040ez on Good Faith Determinations. Irs website for for 1040ez New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Irs website for for 1040ez  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Irs website for for 1040ez On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Irs website for for 1040ez See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Irs website for for 1040ez Reg. Irs website for for 1040ez 38148. Irs website for for 1040ez On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Irs website for for 1040ez The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Irs website for for 1040ez See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Irs website for for 1040ez Reg. Irs website for for 1040ez 20,523. Irs website for for 1040ez Timing of when an Organization is exempt for Federal Tax Purposes. Irs website for for 1040ez  As noted in section 2. Irs website for for 1040ez 03(4) of Revenue Procedure 2013-9, 2013-2 I. Irs website for for 1040ez R. Irs website for for 1040ez B. Irs website for for 1040ez 267, the provisions in section 11. Irs website for for 1040ez 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Irs website for for 1040ez Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Irs website for for 1040ez In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Irs website for for 1040ez The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Irs website for for 1040ez Section 11. Irs website for for 1040ez 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Irs website for for 1040ez Exempt Organizations Select Check. Irs website for for 1040ez  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Irs website for for 1040ez It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Irs website for for 1040ez Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Irs website for for 1040ez Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Irs website for for 1040ez Have filed a Form 990-N (e-Postcard) annual electronic notice. Irs website for for 1040ez  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Irs website for for 1040ez See also Revenue Procedure 2011-33, 2011-25 I. Irs website for for 1040ez R. Irs website for for 1040ez B. Irs website for for 1040ez 887. Irs website for for 1040ez Future developments. Irs website for for 1040ez . Irs website for for 1040ez  The IRS has created a page on IRS. Irs website for for 1040ez gov for information about Publication 557, at www. Irs website for for 1040ez irs. Irs website for for 1040ez gov/pub557. Irs website for for 1040ez Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Irs website for for 1040ez Reminders The Patient Protection and Affordable Care Act (ACA). Irs website for for 1040ez   The ACA added several new laws. Irs website for for 1040ez This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Irs website for for 1040ez For more information, go to IRS. Irs website for for 1040ez gov and select Affordable Care Act Tax Provisions. Irs website for for 1040ez Electronic filing requirement for large organizations. Irs website for for 1040ez  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Irs website for for 1040ez For more information, go to e-file for Charities and Non-Profits. Irs website for for 1040ez Section 501(c)(15) gross receipts. Irs website for for 1040ez   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Irs website for for 1040ez See Notice 2006-42, 2006-19 I. Irs website for for 1040ez R. Irs website for for 1040ez B. Irs website for for 1040ez 878, Notice 2006-42. Irs website for for 1040ez Prohibited tax shelter transactions. Irs website for for 1040ez  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Irs website for for 1040ez See T. Irs website for for 1040ez D. Irs website for for 1040ez 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Irs website for for 1040ez R. Irs website for for 1040ez B. Irs website for for 1040ez 242. Irs website for for 1040ez See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Irs website for for 1040ez Pension Protection Act of 2006 tax changes. Irs website for for 1040ez  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Irs website for for 1040ez Unless otherwise noted, most of the changes became effective on August 17, 2006. Irs website for for 1040ez For key provisions, go to The Pension Protection Act of 2006. Irs website for for 1040ez Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Irs website for for 1040ez There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Irs website for for 1040ez There are additional standards for credit counseling organizations. Irs website for for 1040ez The definition of convention or association of churches has been modified. Irs website for for 1040ez Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Irs website for for 1040ez The requirements of disclosure to state officials relating to exempt organizations has been modified. Irs website for for 1040ez There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Irs website for for 1040ez There are new excise taxes on prohibited tax shelter transactions. Irs website for for 1040ez There is a modification of recordkeeping requirements for certain charitable contributions. Irs website for for 1040ez Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Irs website for for 1040ez It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Irs website for for 1040ez To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Irs website for for 1040ez Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Irs website for for 1040ez Section 501(c) organizations are covered in this publication. Irs website for for 1040ez Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Irs website for for 1040ez Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Irs website for for 1040ez Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Irs website for for 1040ez Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Irs website for for 1040ez Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Irs website for for 1040ez Organizations not discussed in this publication. Irs website for for 1040ez   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Irs website for for 1040ez These organizations (and the Code sections that apply to them) are as follows. Irs website for for 1040ez Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Irs website for for 1040ez   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Irs website for for 1040ez If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Irs website for for 1040ez For telephone assistance, call 1-877-829-5500. Irs website for for 1040ez   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Irs website for for 1040ez If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Irs website for for 1040ez Organization Reference Chart. Irs website for for 1040ez   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Irs website for for 1040ez It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Irs website for for 1040ez It also describes each type of qualifying organization and the general nature of its activities. Irs website for for 1040ez   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Irs website for for 1040ez Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Irs website for for 1040ez Check the IRS website, IRS. Irs website for for 1040ez gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Irs website for for 1040ez irs. Irs website for for 1040ez gov/charities/index. Irs website for for 1040ez html. Irs website for for 1040ez Comments and suggestions. Irs website for for 1040ez   We welcome your comments about this publication and your suggestions for future editions. Irs website for for 1040ez   You can e-mail us while visiting our website at IRS. Irs website for for 1040ez gov. Irs website for for 1040ez   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs website for for 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs website for for 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs website for for 1040ez   If you wish telephone assistance, please call 1-877-829-5500. Irs website for for 1040ez This toll-free telephone service is available Monday through Friday. Irs website for for 1040ez Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Oklahoma

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Enid  601 S. Harding
Enid, OK 73703 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(580) 234-5417 
Lawton  2202 SW A Ave.
Lawton, OK 73501 

Monday-Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(580) 357-5492 
Oklahoma City  55 N. Robinson
Oklahoma City, OK 73102 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(405) 297-4057 
Tulsa  1645 S. 101st East Ave.
Tulsa, OK 74128 

Monday-Friday 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(918) 622-8482 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (405) 297-4055 in Oklahoma City or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
55 N. Robinson, Stop 1040-OKC
Oklahoma City, OK 73102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

The Irs Website For For 1040ez

Irs website for for 1040ez Publication 939 - Introductory Material Table of Contents What's New Future developments. Irs website for for 1040ez IntroductionSimplified Method. Irs website for for 1040ez Ordering forms and publications. Irs website for for 1040ez Tax questions. Irs website for for 1040ez Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Irs website for for 1040ez For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Irs website for for 1040ez Future developments. Irs website for for 1040ez For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Irs website for for 1040ez IRS. Irs website for for 1040ez gov/pub939. Irs website for for 1040ez Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Irs website for for 1040ez Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Irs website for for 1040ez What is the General Rule. Irs website for for 1040ez   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Irs website for for 1040ez The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Irs website for for 1040ez Who must use the General Rule. Irs website for for 1040ez   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Irs website for for 1040ez If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Irs website for for 1040ez This choice is irrevocable and applied to all later annuity payments. Irs website for for 1040ez The following are qualified plans. Irs website for for 1040ez A qualified employee plan. Irs website for for 1040ez A qualified employee annuity. Irs website for for 1040ez A tax-sheltered annuity (TSA) plan or contract. Irs website for for 1040ez Simplified Method. Irs website for for 1040ez   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Irs website for for 1040ez This method is described in Publication 575, Pension and Annuity Income. Irs website for for 1040ez   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Irs website for for 1040ez Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Irs website for for 1040ez For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Irs website for for 1040ez Topics not covered in this publication. Irs website for for 1040ez   Certain topics related to pensions and annuities are not covered in this publication. Irs website for for 1040ez They include: Simplified Method. Irs website for for 1040ez This method is covered in Publication 575. Irs website for for 1040ez That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Irs website for for 1040ez Individual retirement arrangements (IRAs). Irs website for for 1040ez Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Irs website for for 1040ez Life insurance payments. Irs website for for 1040ez If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Irs website for for 1040ez Help from IRS. Irs website for for 1040ez   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Irs website for for 1040ez For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Irs website for for 1040ez Comments and suggestions. Irs website for for 1040ez   We welcome your comments about this publication and your suggestions for future editions. Irs website for for 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs website for for 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs website for for 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs website for for 1040ez   You can send your comments from www. Irs website for for 1040ez irs. Irs website for for 1040ez gov/formspubs/. Irs website for for 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs website for for 1040ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs website for for 1040ez Ordering forms and publications. Irs website for for 1040ez   Visit www. Irs website for for 1040ez irs. Irs website for for 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs website for for 1040ez Internal Revenue Service 1201 N. Irs website for for 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs website for for 1040ez   If you have a tax question, check the information available on IRS. Irs website for for 1040ez gov or call 1-800-829-1040. Irs website for for 1040ez We cannot answer tax questions sent to either of the above addresses. Irs website for for 1040ez Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Irs website for for 1040ez S. Irs website for for 1040ez Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs website for for 1040ez See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Irs website for for 1040ez Prev  Up  Next   Home   More Online Publications