The following taxpayer resources are available to help you understand and navigate the tax system:
Resources
IRS Protection Pin
An Identity Protection PIN (IP PIN) is a six-digit number that prevents someone else from filing a tax return using your Social Security number or Individual Taxpayer Identification Number. The IP PIN is known only to you and the IRS. It helps us verify your identity when you file your electronic or paper tax return. Even though you may not have a filing requirement, an IP PIN still protects your account.
ITIN, Form W-7
ITIN (Individual Taxpayer Identification Number)
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).
Form W-7
You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status. If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and supporting documentation for the exception.
Injured Spouse Claim
If you filed a joint return and you're not responsible for your spouse's debt, you're entitled to request your portion of the refund back from the IRS. You may file a claim for this amount by filing Form 8379, Injured Spouse Allocation.
You may file Form 8379 in any of the following ways:
- With your original joint tax return (Form 1040 or Form 1040-SR),
- With your amended joint tax return (Form 1040-X), or
- By itself after you receive notification of an offset.
When filing a Form 8379 with your joint return by mail or with an amended return, write "Injured Spouse" in the top left corner of the first page of the joint return.
The IRS can process your Form 8379 before an offset occurs. If you file Form 8379 with your original return, it may take 11 weeks to process an electronically-filed return or 14 weeks if you filed a paper return. If you file the Form 8379 by itself after a joint return has been processed, then processing will take about 8 weeks. To avoid delays, be sure to follow the Instructions for Form 8379.
When filing Form 8379 by itself, you must show both spouses' taxpayer identification numbers in the same order as they appeared on your joint income tax return. You, the injured spouse, must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required Forms W-2 and W-2G for both spouses and any Forms 1099 showing federal income tax withholding to avoid delays. Don't attach the previously filed joint tax return. Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your request. The IRS will compute the injured spouse's share of the joint refund. If you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state community property law. Not all debts are subject to a tax refund offset. To determine whether an offset will occur on a debt owed (other than federal tax), contact BFS's TOP call center at 800-304-3107 (800-877-8339 for TTY/TDD help).
IRS & Revenue Payment Plans
If you are a qualified taxpayer or authorized representative (Power of Attorney) you can apply for a payment plan (including installment agreement) online to pay off your balance over time.
Form 911 - TaxPayer Advocate
The Form 911 is a request for taxpayer assistance for taxpayers who have been unable to resolve their tax issues through normal channels and are facing undue hardship as a result of the IRS actions or inactions.
Department of Revenue Websites
Visit the state websites below and find information on taxation:
- Department of Revenue Sites/ links (NE, IA, KS, MS, CO, OK, NY)
- California Franchise Tax Board
- Colorado Department of Revenue
- Illinois Department of Revenue
- Iowa Department of Revenue
- Kansas Department of Revenue
- Minnesota Department of Revenue
- Missouri Department of Revenue
- New York State Department of Taxation and Finance
- North Dakota Office State Tax Commissioner
- Oklahoma Tax Commission
IRS Letters
Most IRS letters and notices are about federal tax returns or tax accounts. Each notice deals with a specific issue and includes specific instructions on what to do. A notice may reference changes to a taxpayer's account, taxes owed, a payment request or a specific issue on a tax return.