Form 911 Instructions: A Comprehensive Guide (Updated December 22‚ 2025)
Form 911‚ revised August 2025‚ provides instructions for requesting assistance from the Taxpayer Advocate Service (TAS)‚ aiding taxpayers facing IRS issues and undue burdens․
What is Form 911?
Form 911 is officially titled “Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)․” It serves as a crucial tool for taxpayers who have encountered difficulties resolving tax problems directly with the Internal Revenue Service (IRS) through standard channels․ This form isn’t simply a complaint; it’s a formal request for intervention from the Taxpayer Advocate Service (TAS)․
Essentially‚ Form 911 is utilized when taxpayers believe they’ve exhausted conventional methods – phone calls‚ letters‚ and in-person visits – without a satisfactory resolution․ It’s particularly relevant when facing significant hardship‚ such as financial distress‚ due to the tax issue․ The form initiates a process where the TAS will review the case and determine if they can offer assistance‚ potentially advocating on the taxpayer’s behalf to achieve a fair outcome․
Purpose of Form 911
The primary purpose of Form 911 is to request assistance from the Taxpayer Advocate Service (TAS) when taxpayers are facing significant tax problems that remain unresolved through normal IRS channels․ It’s designed for situations where taxpayers have experienced undue hardship – financial or otherwise – as a direct result of their tax issue․
This form isn’t intended for simple tax questions; it’s for complex cases where taxpayers have already attempted to resolve the issue themselves․ Specifically‚ Form 911 allows taxpayers to formally apply for a Taxpayer Assistance Order‚ requesting TAS intervention․ The TAS will assess if they can help navigate the IRS system‚ potentially mediating or advocating for a fair and timely resolution‚ especially when the IRS hasn’t granted requested assistance or acted promptly․
When to Use Form 911
You should utilize Form 911 when you’ve exhausted standard IRS channels and are still facing a significant tax problem causing substantial hardship․ This includes scenarios where an IRS office refuses assistance or doesn’t provide it within a reasonable timeframe․ Specifically‚ if you’ve repeatedly contacted the IRS without resolution‚ or if facing financial difficulties directly linked to your tax issue‚ this form is appropriate․
Don’t use Form 911 for routine tax inquiries․ It’s reserved for cases involving significant burdens‚ like potential financial ruin‚ or when you believe your rights as a taxpayer are being violated․ Before submitting‚ ensure you’ve documented all prior IRS contact attempts․ The TAS is an independent organization within the IRS‚ designed to help taxpayers navigate complex issues․
Taxpayer Advocate Service (TAS) Overview
The Taxpayer Advocate Service (TAS) operates as an independent organization within the Internal Revenue Service (IRS)․ Its primary mission is to assist taxpayers and safeguard their rights when facing difficulties with the IRS․ TAS intervention is particularly valuable when taxpayers have been unable to resolve issues through normal IRS procedures‚ or are experiencing significant hardship as a result of a tax problem․
TAS offers free assistance‚ and its services are available to both individual and business taxpayers․ They can help with a wide range of issues‚ including problems with tax returns‚ notices‚ audits‚ and collections․ The goal of TAS is to ensure that taxpayers receive fair and equitable treatment‚ and to help them understand and resolve their tax obligations effectively․
Eligibility Requirements for TAS Assistance
To qualify for assistance from the Taxpayer Advocate Service (TAS)‚ taxpayers generally must have already attempted to resolve their issue directly with the IRS‚ but have been unsuccessful․ Furthermore‚ you must be experiencing‚ or about to experience‚ significant hardship as a result of the tax problem․ This hardship could be financial‚ such as inability to pay essential living expenses‚ or it could involve significant delays or obstacles․
TAS prioritizes cases based on the severity of the hardship․ If an IRS office refuses to provide assistance‚ or won’t do so quickly enough to prevent hardship‚ submitting Form 911 is appropriate․ TAS also considers cases involving potential threats to a taxpayer’s health‚ safety‚ or livelihood․
Completing Form 911: Section-by-Section Guide
Form 911 requires detailed taxpayer information‚ spouse details (if applicable)‚ and a comprehensive description of the tax issue‚ including prior IRS contact attempts․
Section I: Taxpayer Information
Section I of Form 911 meticulously gathers essential taxpayer details‚ initiating the assistance request process․ You must provide your name exactly as it appears on your tax returns‚ alongside your Taxpayer Identification Number (TIN)‚ which could be your Social Security Number (SSN) or Employer Identification Number (EIN)․
Accurate address and contact information – including phone numbers and email – are crucial for effective communication with the Taxpayer Advocate Service (TAS)․ This section‚ detailed on pages 3 and 4 of the form instructions‚ ensures the IRS can properly identify and reach you regarding your tax issue․ Completing this section thoroughly is the first step towards resolving your tax problem with TAS assistance․
Taxpayer Name and Identification Number
This crucial part of Form 911 requires your legal name‚ precisely as it appears on your official tax documentation – this ensures accurate record matching within the IRS system․ Following your name‚ you must input your Taxpayer Identification Number (TIN)․
For most individual taxpayers‚ this will be your Social Security Number (SSN)․ Businesses and other entities will utilize their Employer Identification Number (EIN)․ Providing the correct TIN is paramount; errors can significantly delay processing your request for assistance․ Double-check this information against your tax returns to avoid complications․ Accuracy here streamlines the TAS review process and expedites potential resolution of your tax issue․
Taxpayer Address and Contact Details
Accurate and current contact information is vital for the Taxpayer Advocate Service (TAS) to effectively communicate with you regarding your Form 911 request․ Provide your complete mailing address‚ including street address‚ apartment number (if applicable)‚ city‚ state‚ and zip code․
Furthermore‚ include a reliable phone number where you can be readily reached during business hours․ An email address is also highly recommended‚ as it offers another convenient communication channel․ The IRS and TAS utilize these details to send important notices‚ schedule calls‚ and provide updates on your case․ Ensure this information is meticulously entered to prevent delays or missed opportunities for resolution․ Any changes to your contact details should be promptly reported to the TAS․
Section II: Spouse Information (If Applicable)
Complete this section only if the tax issue directly impacts both you and your spouse․ Providing your spouse’s information allows the Taxpayer Advocate Service (TAS) to gain a comprehensive understanding of the situation․ Include your spouse’s full legal name as it appears on their tax returns‚ and their Taxpayer Identification Number (TIN)‚ which is typically their Social Security Number (SSN)․
Similar to the taxpayer information section‚ furnish your spouse’s complete mailing address and current contact details‚ including a phone number and email address․ Accurate information ensures efficient communication with both parties involved․ If your spouse is deceased or not involved in the tax matter‚ this section should be left blank․
Spouse’s Name and Identification Number
Within this section‚ accurately input your spouse’s full legal name‚ ensuring it precisely matches the name as it appears on their official tax documentation and identification․ This is crucial for proper identification and verification by the Taxpayer Advocate Service (TAS)․ Following the name‚ provide your spouse’s Taxpayer Identification Number (TIN)․
For most individuals‚ this will be their Social Security Number (SSN)․ However‚ if your spouse has an Employer Identification Number (EIN)‚ use that instead․ Double-check the accuracy of the TIN to avoid processing delays or complications․ Incorrect information could hinder the TAS’s ability to effectively address your tax issue․
Spouse’s Address and Contact Details
This section requires a complete and current residential address for your spouse․ Include the street address‚ apartment or unit number (if applicable)‚ city‚ state‚ and zip code․ Ensure the address is where your spouse can reliably receive mail from the IRS and the Taxpayer Advocate Service (TAS)․ Providing an accurate address is vital for timely communication regarding your Form 911 request․
Furthermore‚ include your spouse’s primary phone number and email address․ These contact details will allow the TAS to reach your spouse directly if clarification or additional information is needed․ Maintaining up-to-date contact information streamlines the resolution process and prevents potential delays․ Accurate details are essential for efficient assistance․
Section III: Tax Issue Description
This crucial section demands a detailed explanation of the tax problem you’re facing․ Clearly articulate the specific issue‚ including the tax year(s) involved and the type of tax (e․g․‚ income tax‚ payroll tax)․ Be concise yet comprehensive‚ providing all relevant facts and circumstances․ Avoid vague statements; instead‚ offer specific details about the IRS action or inaction causing hardship․
Additionally‚ document any previous IRS contact attempts․ Include dates‚ methods of contact (phone‚ mail‚ in-person)‚ names of IRS representatives you spoke with‚ and the outcomes of those interactions․ This demonstrates your efforts to resolve the issue independently․ A thorough description strengthens your request for TAS assistance‚ showcasing the complexity and persistence of the problem․
Detailed Explanation of the Tax Problem
Within this section‚ provide a comprehensive narrative of your tax issue․ Specify the exact tax form number and the tax year(s) affected․ Detail the IRS’s position and explain why you disagree‚ referencing specific tax laws or regulations if possible․ Clearly state the hardship you’re experiencing as a direct result of this tax problem – financial difficulties‚ business disruptions‚ or significant emotional distress․
Be factual and avoid emotional language․ Focus on presenting a clear‚ logical argument․ Include any relevant dates‚ amounts‚ and IRS notices received․ A well-articulated explanation demonstrates the seriousness of your situation and justifies the need for TAS intervention․ Remember‚ clarity and precision are paramount for effective assistance․
Previous IRS Contact Attempts
This section requires a detailed record of all prior attempts to resolve the tax issue directly with the IRS․ Include dates of phone calls‚ names of IRS representatives spoken with (if known)‚ reference numbers assigned to your case‚ and a summary of each conversation․ Document any letters or written correspondence sent to or received from the IRS‚ attaching copies if possible․
Specifically mention if you contacted the IRS office that initially issued the notice or assessment; Explain why these previous attempts were unsuccessful – were you unable to reach a representative‚ did you receive conflicting information‚ or was the issue simply not resolved? Demonstrating a good-faith effort to resolve the problem independently strengthens your request for TAS assistance․
Form 911 Filing and Submission
Form 911 can be submitted via mail or fax to designated IRS locations; include all required documentation for efficient processing of your assistance request․
Where to File Form 911
Determining the correct location to file Form 911 is crucial for a timely response from the Taxpayer Advocate Service (TAS)․ Generally‚ you will mail the completed form to the IRS location serving your state․ However‚ if your tax issue pertains to a specific location – such as a local IRS office where you previously sought assistance – sending it directly to that office is recommended․
The IRS website provides a comprehensive list of addresses categorized by state and specific tax issue․ Carefully review these guidelines to ensure accurate submission․ For fax submissions‚ the available fax numbers are also listed on the IRS website‚ categorized similarly to the mailing addresses․ Always verify the most current address or fax number before sending‚ as these details can change․
Incorrectly filing Form 911 can cause significant delays in receiving assistance‚ potentially exacerbating your tax problem․ Therefore‚ diligent attention to the filing location is paramount․
Methods of Submission (Mail‚ Fax)
Form 911 offers two primary methods for submission: mail and fax․ Mailing the form is the most common approach‚ ensuring a physical record of your request․ Ensure you use the correct address based on your state and the nature of your tax issue‚ as detailed on the IRS website․ Certified mail with return receipt requested is advisable for proof of delivery․
Alternatively‚ you can submit Form 911 via fax․ The IRS provides a list of fax numbers categorized by state and issue type․ Fax submission offers a faster transmission time‚ but it’s crucial to retain a confirmation receipt as proof of sending․
Regardless of the chosen method‚ always keep a copy of the completed form and any supporting documentation for your records․ The IRS does not currently accept electronic submissions of Form 911․
Required Documentation to Include
When submitting Form 911‚ supporting documentation is crucial for a swift and accurate review of your tax issue․ Include copies – never originals – of any relevant IRS notices‚ letters‚ or correspondence you’ve received․ Provide copies of the tax returns related to the problem‚ along with any supporting schedules or documentation used to prepare those returns․
If you’ve previously contacted the IRS regarding this issue‚ include details of those attempts‚ such as dates‚ names of representatives spoken with‚ and case numbers․ Any documentation proving financial hardship or undue burden is also beneficial․
Clearly label each document and organize them logically to facilitate the review process․ A concise summary outlining the key points of your case can further assist the Taxpayer Advocate Service․
Form 911 Revision Date (Rev․ 8-2025)
The current revision date for Form 911‚ “Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)‚” is August 2025 (Rev․ 8-2025)․ Utilizing the most up-to-date version of the form is essential to ensure all required information is accurately provided and to avoid processing delays․
The IRS periodically updates forms to reflect changes in tax law‚ procedures‚ or reporting requirements․ Always verify you are using the latest version available on the official IRS website (irs․gov) before completing and submitting the form․
Using an outdated form may lead to rejection or necessitate resubmission‚ prolonging the resolution of your tax issue․ The revision date is prominently displayed on the form itself․
Understanding the Application for Taxpayer Assistance Order
Form 911 functions as both a request for help from the Taxpayer Advocate Service (TAS) and an application for a Taxpayer Assistance Order (TAO)․ A TAO is a formal directive issued by TAS to an IRS office‚ compelling them to take specific actions to resolve your tax problem․
This order is typically sought when standard IRS channels have failed‚ or when a taxpayer faces significant hardship due to the tax issue․ The application requires a detailed explanation of your attempts to resolve the problem independently and why TAS intervention is necessary․
Successfully obtaining a TAO can expedite resolution and ensure the IRS addresses your concerns appropriately‚ offering a powerful tool for taxpayers facing undue burdens․