IRS Address

The IRS has Service Centers (offices) throughout the United States. To find your local office, simply look in the Governmental section of your phone book. Or, you can visit the IRS website for a link.

When you are filing your taxes by mail (or “snail mail” as it has become known), you need to mail them to your regional IRS office. Addresses are found in the 1040 instructions that you will receive with your blank tax forms. If you received this packet from the IRS, use the pre-addressed envelope that came with it. If you have moved, use one of the addresses below. You file your tax return in the state where your legal residence is. For your ease, here are the regional IRS addresses for filing your 1040 2006 tax return. They are listed in no particular order.

States: AK, HI, CA, NV, AZ, WA, OR, MT, WY, CO, NM, ND, SD, and NE:

Internal Revenue Service

Fresno, California 93888-0102 if making payments, otherwise 93888-0002

States: TX, OK, KS, LA, MS, TN, WV.

IRS

Austin, Texas 73301-0102 if making payments, otherwise 73301-0002

States: IA, MO, AR, WI, IL, MI, IN, OH, NJ, CT

IRS

Kansas City, Missouri 64999-0102 if making payments, otherwise 64999-0002

States: AL, GA, FL, SC, NC, VA, DE, RI

IRS

Atlanta, Georgia 39901-0102 if making payments, otherwise 39901-0002

States: KY, PA

IRS

Philadelphia, Pennsylvania 19255-0102 if making payments, otherwise 19255-0002

(Note: this address will not be effective after June 30, 2007. Residents of these states will

send their returns to Kansas City, MO.)

States: NY, MD, DC, NJ, MA, NH, ME

IRS

Andover, Massachusetts 05501-0102 if making payments, otherwise 05501-0002

NOTE: If you are filing Form 1040A, the zip code will have the last four digits as 0115 (for payment) or 0015 (for no payment).

For Form 1040EZ tax filers, the last four digits of the zip code will be 0114 (for payment) or 0014 (for no payment).

Tax Tip: Make certain to notice the different zip code addresses depending on the tax form you are filing with the IRS. Each zip code will help expedite the processing of your 2006 tax return.

IRS Website

Visit the IRS website and you will see a wealth of information that can both help and inform you. Sections of this website are broken down into individual, business, charities, governmental entities, retirement planning community, and tax exempt bond community. Of main concern to individual and business taxpayers are the following:

Individual tax resources provided on the IRS website include:

• Finding your local IRS office. The IRS website provides a map of the U.S. to help you.
• Taxpayer Advocacy Service. This independent organization within the IRS helps taxpayers who have not been helped by following the ‘normal’ routes in settling tax matters. Taxpayers will be assigned as case advocate for more personalized attention.
• E-filing of tax returns with links to providers offering free service
• Order tax forms and publications
• Applying for online extensions
• Applying for a monthly installment agreement
• Obtaining copies of tax return transcripts
• “Where’s My Refund?” a section where taxpayers can find out about their expected tax refund.
• Methods of contacting the IRS
• Researching tax questions

Business owners (including sole proprietors) will benefit by the IRS website through:

• Online learning (including tax issues, obtaining an employer identification number, etc.)
• Checklists for starting, operating, and closing business
• Other important tax issues business owners need to know
• Tax forms and publications needed

Retirement Planning Community contains a wealth of information to help with retirement issues and their tax effects.

There also are links to other business sites, state sites, and form sites on the IRS website.

Note: The information found in this summarizing section just touches on he huge amount of information found on the IRS website. Visit irs.gov for more information on how it can help ease your tax concerns. The IRS website is one of the most comprehensive governmental websites around. It is user friendly, informative, and contains a wealth of information. The IRS makes it easy for taxpayers to learn about the tax laws. The IRS also supplies information on retirement planning, business operations, and tax exempt securities. Plus, professional tax preparers will be helped by visiting the IRS website.

IRS Extension

Whenever you find that you cannot file your tax return by the due date, you may apply for an extension from the IRS. You must apply for this extension by the due date of your tax return, however. For the tax year 2006, the deadline for requesting an extension is April 16, 2007. It must be noted, also, that an extension of time to file your tax return is not an extension of time to pay your taxes due. It simply is an extension to file your tax return. You must include an estimated tax payment when applying for the extension.

Use IRS tax Form 4868 to request the extension. Send this form to the mailing address (IRS office) where you send your tax return. Form 4868 will result in you receiving an automatic six-month extension to file your 2006 tax return. It must be filed by April 16, 2007. By getting this extension, you will have until October 15, 2007 to file your tax return.

You also may file for an extension electronically. Here, you would use a credit card for payment. By filing electronically, and paying by credit card, you would not have to file Form 4868. Still keep a hard copy of Form 4868 for your records. It also contains more information regarding how to make these payments and what service providers to contact.

About the Taxpayer Advocate Service

The Taxpayer Advocate Service is one of many IRS tax programs offered to taxpayers. It is an independent system to help taxpayers resolve problems with their federal taxes, IRS tax forms, and other tax-related matters that, for whatever reason, have not yet been resolved through the normal channels. If you qualify to receive help through the Taxpayer Advocate Service, you will be assigned a case advocate, who will help you address your concerns. Some of the things a case advocate might do include reviewing your problem, giving you the name and phone number of the person assigned to your case, and give you updates on progress and time-frames for resolution of your problem. You can find out more about the Taxpayer Advocate Service by visiting the IRS' Web site.

2005 Hurricane Assistance

In response to the devastation caused throughout the Southeast United States by hurricanes Wilma, Katrina, and Rita, the IRS has set up a dedicated hurricane assistance toll-free number for taxpayers personally impacted by the storms. For hurricane-related IRS tax help, including information on tax law changes and any special IRS forms you may need to complete, call 1-866-562-5227. Some of the tax law changes implemented in response to the 2005 hurricanes apply to individuals and businesses directly impacted by the storms, and some apply to individuals and business donating to charities that responded to the disasters. The IRS is preparing Publication 4492 to summarize information on the tax law changes and specific hurricane relief tax programs. It will be available for download at IRS.gov.

Who Is Eligible for Taxpayer Advocate Services?

Taxpayer Advocate Services are generally available to individuals who have been unable to resolve an ongoing issue with the IRS through normal channels, or who have suffered or are about to suffer a hardship as the result of an unresolved problem with the IRS. Some of the types of things the Taxpayer Advocate Service might help with include ironing out problems with your tax return or resolving conflicts in advice you received under the IRS tax help program or other IRS tax programs. Taxpayer Advocate Services are delivered locally at taxpayer assistance centers in each state. To find one near you, visit the IRS Web site and search on the term “Taxpayer Advocate Service” or call IRS customer service at 1-800-829-3676.

Benefits of Using e-File

More and more people are using the IRS' e-File option to file tax returns. Whether you use do-it-yourself tax preparation software or hire a professional tax preparer, filing your federal taxes using e-File has distinct benefits. For starters, taxpayers who file tax returns by e-File have far fewer inaccuracies in their tax returns. That means your tax return gets processed with fewer delays. The main benefit of e-File is faster refunds. If you are due a refund, file your tax return using e-File, and opt to have your refund deposited to your bank account electronically, you'll get your refund in about two weeks—four weeks sooner than people who file paper forms.

Where to Find Tax Help

There are a number of places you can get help preparing your federal taxes. The IRS tax help service is available online at the IRS' Web site. It offers topic-specific information in the form of a FAQ list as well as more in-depth fact sheets on topics commonly asked about. You can also hear pre-recorded information on many of these same topics by calling TeleTax at 1-800-829-4477. If you don't feel like wading through the telephone menus at TeleTax, individual tax filers can call IRS customer service at 1-800-829-3676. Business filers should call 1-800-829-4933. TTY/TDD callers can reach IRS customer service at 1-800-829-4059. Finally, if you're using one of the popular do-it-yourself tax programs, those offer a wealth of information under the “Help” tab, and screen-specific help pops up as you work on your return. Just remember to check for updates to ensure you have the latest, greatest information before you begin plugging in your numbers. You can also hire a tax professional to prepare your taxes. For qualified tax professionals in your area, check the business listings in your phone book.

About e-File

According to the IRS, more than 73 million people filed their IRS tax forms using e-File, the IRS' Internet-based method to file tax returns in 2006. Most home software tax preparation packages include information and processes on e-filing. Some packages include the service for free, others charge, and still others charge but offer a rebate for low- or no-cost tax filing. If you have a tax professional prepare your taxes, most will now file tax returns using e-File if you request it. For information on how e-file works, visit IRS.gov. For information on software-specific e-File options, check the documentation that came with the software or contact the software manufacturer.

About 1040 Central

1040 Central is the IRS' new and improved navigation tool to help taxpayers more easily find information and services on its Web site. You can download IRS tax forms or publications you need to file tax returns. You can search for information on IRS tax programs. You can also get IRS tax help on the FAQ page or by reading any number of fact sheets on popular topics. There is a link to 1040 Central on the IRS' home page.

Tax Year 2005 Filing Deadline

April 15 is known far and wide as the dreaded deadline to file tax returns. However, in 2006, April 15 falls on a Saturday, so the deadline to file your 2005 federal taxes in most parts of the country is Monday, April 17, 2006. If you live in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, or the District of Columbia, you don't have to file your IRS tax forms until Tuesday, April 18, 2006. That's because Monday, April 17, 2006, is a holiday in Massachusetts where the IRS has a processing center.

About Free File

Free file is an online tax return preparation service offered through a cooperative effort by the IRS and the Free File Alliance, LLC, a group of companies from the tax payer software industry. It will be available on the IRS' Web site (www.IRS.gov) beginning in mid-January 2006. Taxpayers with adjusted gross income of $50,000 or less can use Free File services to prepare and file their 2005 IRS tax forms. Be sure to check with your local tax preparer - every state has specific age requirements for Free File. The software offered through Free File are essentially identical to the popular do-it-yourself tax programs such as TurboTax and TaxCut, but with some of the extra features stripped out. Each company participating in the Free File Alliance has its own eligibility criteria (aside from the income criteria), so make sure you read the fine print carefully. Free File, like other IRS tax programs, must be accessed directly through the IRS Web site rather than through individual participating company Web sites.