Publication 513 (02/2011), Tax Information for Visitors to the United States

Who Must File an Income Tax Return

If you are a nonresident alien visiting the United States only for pleasure, receive no income from U.S. sources, and are not engaged or considered to be engaged in a trade or business in the United States, you do not have to file a U.S. income tax return.

Table 1, shown later, can help you determine whether you have U.S. source income. Also, see What Income Is Taxed, later.

You must file a U.S. income tax return if you engaged or were considered to be engaged in a trade or business in the United States during 2010.

You must file a U.S. income tax return even if:

Your income did not come from a trade or business conducted in the United States,
You have no income from U.S. sources, or
Your income is exempt from U.S. income tax.

Engaged in a trade or business. Whether you are engaged in a trade or business in the United States depends on the nature of your activities. If you perform personal services (work) in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States.

If you are in doubt whether or not you are engaged in a trade or business, see Trade or Business in the United States in chapter 4 of Publication 519.

Others who must file. Even if you are not engaged in a trade or business in the United States, you must file a return if you have U.S. income and not enough income tax was withheld to pay the tax that is due.

You must file a return if you are claiming a refund of overwithheld or overpaid tax. Also, you must file a return if you want to claim the benefit of any deductions or credits. For example, if you do not have a job, trade, or business in the United States, but you do have rental property or royalty income from an interest in U.S. real property, you may choose to treat that activity as a U.S. trade or business. To claim a deduction for any allowable expenses related to that business, you must timely file a true and accurate return.

With certain exceptions, you must file a return when you take the position that a U.S. tax treaty overrules or modifies a U.S. tax law. You must provide special information with the return, including a statement of facts supporting your position. For details, see Reporting Treaty Benefits Claimed in chapter 9 of Publication 519.

Identification number. You must furnish a taxpayer identification number on returns, statements, and other tax-related documents.

Social security number. Generally, your identification number is a social security number (SSN).

If you do not have an SSN but are eligible to get one, you should apply for it. Get Form SS-5, Application for a Social Security Card, online at www.socialsecurity.gov, from your local Social Security Administration (SSA) office, or by calling the SSA at 1-800-772-1213.

Individual taxpayer identification number. If you do not have and are not eligible to get an SSN, you must enter your individual taxpayer identification number (ITIN) where an SSN is requested on your tax return.

For details on how to apply for an ITIN, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Get Form W-7 online at IRS.gov. Click on “Individuals,” then “Individual Taxpayer Identification Numbers.”

Employer identification number. An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. Information is available at IRS.gov. In the search box enter “Employer ID Numbers (EINs).” For more information, see Publication 519.

What Income Is Taxed

A nonresident alien usually is subject to U.S. income tax only on U.S. source income. See Table 1 for the factors that determine whether income is from U.S. sources. Under limited circumstances, certain foreign source income is subject to U.S. tax. See Foreign Income in chapter 4 of Publication 519.

U.S. source income includes, but is not limited to, the following.

Wages, salaries, commissions, fees, tips, etc., for services performed in the United States. For exceptions, see Employees of foreign persons, organizations, or offices and Crew members, later.
Interest paid from the United States or the District of Columbia, or by a noncorporate resident or domestic corporation, with the following exceptions.
1. Interest paid by certain resident aliens or domestic corporations if at least 80% of the payer's gross income for the 3 preceding years was from sources outside the United States.
2. Interest on certain amounts paid by a foreign branch of a domestic corporation or a domestic partnership.
3. Interest on deposits with a foreign branch of a domestic corporation or a domestic partnership, but only if the branch is in the commercial banking business.
Dividends, with the following exceptions. <TA"/>"/>
1. Dividends received from a domestic corporation if the corporation elects to take the American Samoa economic development credit.
2. Part of the dividend received from certain foreign corporations.
Rents and royalties from property located in the United States or from any interest in that property.
Gains, profits, and income from the sale or exchange of inventory in the United States you purchased outside the United States and its possessions.
Gains, profits, and income from the sale or other disposition of a U.S. real property interest. A U.S. real property interest is any interest in real property (including natural deposits) located in the United States or the Virgin Islands and any interest (other than solely as a creditor) in certain domestic corporations holding U.S. real property interests. For more information, see Publication 519.
Certain guarantees of indebtedness.

Employees of foreign persons, organizations, or offices. Income for personal services performed in the United States as a nonresident alien is not considered to be from U.S. sources and is tax exempt if you meet all three of the following conditions.

You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U.S. corporation, a U.S. partnership, or a U.S. citizen or resident.
You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year.
Your pay for these services is not more than $3,000.

If you do not meet all three conditions, your income from personal services performed in the United States is U.S. source income.

Crew members. Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel engaged in transportation between the United States and a foreign country or U.S. possession is not U.S. source income and is exempt from U.S. tax.

Table 1.Summary of Source Rules for Income of Nonresident Aliens

Note: For more details about the income source rules, see chapter 2 of Publication 519.

Item of Income	Factor Determining Source
Salaries, wages, other compensation	Where services performed
Business income:
Personal services	Where services performed
Sale of inventory—purchased	Where sold
Sale of inventory—produced	Allocation
Interest	Residence of payer
Dividends	Whether a U.S. or foreign corporation*
Dividend equivalent payments	Whether paid on or after September 14, 2010
Rents	Location of property
Royalties:
Natural resources	Location of property
Patents, copyrights, etc.	Where property is used
Sale of real property	Location of property
Sale of personal property	Seller's tax home (but see Personal Property, in chapter 2 of Publication 519, for exceptions)
Pension distributions attributable to contributions	Where services were performed that earned the pension
Investment earnings on pension contributions	Location of pension trust
Sale of natural resources	Allocation based on fair market value of product at export terminal. For more information, see Regulations section 1.863-1(b)
Guarantee of indebtedness	Guarantees issued after September 27, 2010, to noncorporate residents, domestic corporations, and certain foreign persons if guarantee associated with foreign person's U.S. trade or business.
*Exceptions include: a) Dividends paid by a U.S. corporation are foreign source if the corporation elects the American Samoa economic development credit. b) Part of a dividend paid by a foreign corporation is U.S. source if at least 25% of the corporation's gross income is effectively connected with a U.S. trade or business for the 3 tax years before the year in which the dividends are declared.

What Tax Forms You May Need

If you are a nonresident alien and you must file an income tax return, use Form 1040NR, U.S. Nonresident Alien Income Tax Return, unless you qualify to use Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.

If you have income from which no (or not enough) U.S. tax is withheld, you also may need to file Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals.

Before leaving the United States, you may have to file Form 1040-C, U.S. Departing Alien Income Tax Return, or Form 2063, U.S. Departing Alien Income Tax Statement.

These forms are briefly discussed later. Be sure to get Publication 519, which is a comprehensive tax guide for aliens.

Income Tax Withholding

If you are an employee, your employer usually will take income tax out of your wages and pay it to the U.S. Treasury in your name. This is called withholding. The rate of withholding depends on the amount of your income and the information you give your employer on Form W-4. The amount withheld is credited against the tax you owe when you file your U.S. tax return.

Household employees. If you work as a household employee, your employer does not have to withhold income tax. However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. The agreement goes into effect when your employer accepts the agreement by beginning the withholding. You or your employer may end the agreement by letting the other know in writing.

30% flat rate. If you do not work as an employee, any pay you receive for your services is subject to withholding at a 30% flat rate.

Additionally, income tax must be withheld at a flat rate of 30% on other types of income from U.S. sources unless they are connected with the conduct of a U.S. trade or business, or the rate has been lowered by tax law or income tax treaty.

For example, the 30% flat tax is withheld from the following types of income.

Interest (other than interest on bank deposits, savings and loan, credit union, or similar accounts, amounts held by insurance companies under agreements to pay interest, or certain portfolio debt obligations).
Dividends.
Rents.
85% of social security benefits paid to nonresident aliens.
Annuities (payments from pensions, trusts, etc.).
Royalties.
Payments for certain guarantees of indebtedness provided after September 27, 2010.

When and Where To File

If you are an employee and you receive wages subject to U.S. income tax withholding, generally you must file by the 15th day of the 4th month after your tax year ends. If you file for the 2010 calendar year, your return is due April 18, 2011. (If you have not previously established a tax year other than the calendar year, you must use the calendar year as your tax year.)

If you did not receive wages subject to U.S. income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. For the 2010 calendar year, file your return by June 15, 2011.

Form 1040NR-EZ or Form 1040NR must be sent to the following address.

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Generally, this will extend the due date to October 17, 2011. You must file the extension by the regular due date of your return.

When to file for deductions and credits. To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. For information on what is considered timely for this purpose, see chapter 7 in Publication 519.

Penalties. The law imposes penalties for filing your tax return late or for late payment of any tax due. However, a penalty is not charged if you can show that there was reasonable cause for your filing or paying late.

Estimated Tax Payments

You may have income from which no U.S. income tax is withheld. Or, the amount of tax withheld may not equal the income tax you estimate you will owe at the end of the year. If this is true, you may have to pay estimated tax and file Form 1040-ES (NR). A penalty may be charged if you underpay your estimated tax by a certain amount.

Generally, you must make estimated tax payments for 2011 if you expect to owe at least $1,000 in tax and you expect your withholding and credits to be less than the smaller of:

90% of the tax to be shown on your 2011 income tax return, or
100% of the tax shown on your 2010 income tax return (if your 2010 return covered all 12 months of the year).

If your adjusted gross income for 2010 was more than $150,000 ($75,000 if your filing status for 2011 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Item (2) also does not apply if you did not file a 2010 return.

When to pay estimated tax. Generally, you must make your first payment of estimated tax by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ.

Additional information. For more information, refer to the instructions for Form 1040-ES (NR) and see Estimated Tax Form 1040-ES (NR) in chapter 8 of Publication 519.

Residents of Puerto Rico. If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR).

Departing Aliens and the Sailing or Departure Permit

Before leaving the United States, you may need to come to an IRS office to file Form 1040-C or Form 2063. You must file these forms to get a certificate of compliance (known as a sailing permit or departure permit) from the Internal Revenue Service. However, see Aliens Not Required To Obtain Sailing or Departure Permits, later.

To find the nearest Taxpayer Assistance Center call 1-800-829-1040. Information is also available at IRS.gov. Click on “Contact IRS” and then on “Contact Your Local IRS Office.”

A certificate of compliance certifies that you have satisfied the U.S. income tax laws. This is not your final tax return.

If you are required to file a U.S. income tax return for the year, file Form 1040NR or Form 1040NR-EZ after the end of the year. You have to file this form whether or not you owe more tax or are entitled to a refund of tax paid. Treat the tax you paid with Form 1040-C as a credit against the tax on your income tax return.

Aliens Not Required To Obtain Sailing or Departure Permits

If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States.

If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption.

Category 1. Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them.

Category 2. Employees of international organizations and foreign governments (other than diplomatic representatives covered under category (1)) and members of their households:

Whose compensation for official services is exempt from U.S. tax under U.S. tax laws, and
Who receive no other income from U.S. sources.

If you are an alien in category (1) or (2) above who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. This is true even though you filed the waiver and your income is exempt from U.S. tax because of an income tax treaty, consular agreement, or international agreement.

Category 3. Alien students, industrial trainees, or exchange visitors, including their spouses and children, who come to the United States on “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visas only and who receive no income from U.S. sources while in the United States under those visas other than:

Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition,
The value of any services or food and lodging connected with this study or training,
Income from employment authorized under U.S. immigration laws, or
Interest income on deposits that is not effectively connected with a U.S. trade or business.

Category 4. Alien students, including their spouses and children, who come to the United States on an “M-1” or “M-2” visa only and who receive no income from U.S. sources while in the United States on those visas, other than:

Income from employment authorized under U.S. immigration laws, or
Interest income on deposits that is not effectively connected with a U.S. trade or business.

Category 5. Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Aliens covered by this paragraph are:

Alien military trainees who come to the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders,
Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U.S. possession for more than 90 days during the tax year,
Alien visitors for pleasure on a “B-2” visa,
Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and
Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required. These aliens must be visitors for pleasure, visitors for business who do not remain in the United States or a U.S. possession for more than 90 days during the tax year, or visitors in transit through the United States or any of its possessions.

Category 6. Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U.S. tax.

When To Get a Sailing or Departure Permit

You should get your sailing or departure permit at least 2 weeks before you plan to leave the United States. However, the clearance may not be issued more than 30 days before you leave. If both you and your spouse are aliens and both of you are leaving the United States, both of you must go to the IRS office.

What Is Needed To Get a Sailing or Departure Permit

Please be prepared to give your planned date of departure and bring the following records with you if they apply.

Your passport and alien registration card or visa.
Copies of your U.S. income tax returns filed for the past 2 years. If you were in the United States for less than 2 years, bring copies of the income tax returns you filed for that period.
Receipts for income taxes paid on these returns.
Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on the returns.
A statement from each employer you worked for this year, showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. If you are self-employed, you must bring a statement of income and expenses up to the date you plan to leave.
Proof of estimated tax payments for the past year and this year.
Documents showing any gain or loss from the sale of personal or real property, including capital assets and merchandise.
Documents relating to scholarships or fellowship grants, including the following.
1. Verification of the grantor, source, and purpose of the grant.
2. Date the grant was made.
Documents indicating you qualify for any special tax treaty benefits claimed.
Document verifying your date of departure from the United States, such as an airline ticket.
Document verifying your U.S. taxpayer identification number, such as a social security card or an IRS-issued Notice CP 565 showing your ITIN.

Note.

In community property states, a married taxpayer must bring the above-listed documents for his or her spouse also. This applies whether or not the spouse requires a clearance.

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving tax problems with the IRS; and those who believe that an IRS system or procedure is not working as it should. Here are seven things every taxpayer should know about TAS:

The Taxpayer Advocate Service is your voice at the IRS.
Our service is free, confidential, and tailored to meet your needs.
You may be eligible for our help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should.
We help taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. This includes businesses as well as individuals.
Our employees know the IRS and how to navigate it. If you qualify for our help, we'll assign your case to an advocate who will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved.
We have at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. You can call your local advocate, whose number is in your phone book, in Pub. 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www.irs.gov/advocate. You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www.taxtoolkit.irs.gov. You can get updates on hot tax topics by visiting our YouTube channel at www.youtube.com/tasnta and our Facebook page at www.facebook.com/YourVoiceAtIRS, or by following our tweets at www.twitter.com/YourVoiceAtIRS.

Low Income Taxpayer Clinics (LITCs). The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. For more information, see Publication 4134, Low Income Taxpayer Clinic List. This publication is available at IRS.gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office.

Free tax services. Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.

Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Free help with your return. Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, call 1-800-829-1040.

As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www.aarp.org/money/taxaide.

For more information on these programs, go to IRS.gov and enter keyword “VITA” in the upper right-hand corner.

Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:

E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
Check the status of your 2010 refund. Go to IRS.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 5405, 8379, or 8839 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2010 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
Download forms, including talking tax forms, instructions, and publications.
Order IRS products online.
Research your tax questions online.
Search publications online by topic or keyword.
Use the online Internal Revenue Code, regulations, or other official guidance.
View Internal Revenue Bulletins (IRBs) published in the last few years.
Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.
Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant.
Sign up to receive local and national tax news by email.
Get information on starting and operating a small business.

Phone. Many services are available by phone.

Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
Refund information. To check the status of your 2010 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 5405, 8379, or 8839 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2010 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in. Many products and services are available on a walk-in basis.

Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to
www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.

Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:

Current-year forms, instructions, and publications.
Prior-year forms, instructions, and publications.
Tax Map: an electronic research tool and finding aid.
Tax law frequently asked questions.
Tax Topics from the IRS telephone response system.
Internal Revenue Code—Title 26 of the U.S. Code.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
Two releases during the year.
– The first release will ship the beginning of January 2011.
– The final release will ship the beginning of March 2011.

Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).

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