Follow the evidence
Primary tax resources
A reading list of the sources behind the guides. Check current instructions before acting.
Go directly to the source.
These public resources support the guides in this publication. They are useful places to verify current procedures, forms, and requirements. Follow the source that fits your question and confirm how it applies to your facts.
Filing past due tax returns ↗www.irs.gov
Get your tax records and transcripts ↗www.irs.gov
Get help with tax debt ↗www.irs.gov
Self-employed individuals tax center ↗www.irs.gov
Understanding your IRS notice or letter ↗www.irs.gov
Independent Office of Appeals ↗www.irs.gov
Choosing a tax professional ↗www.irs.gov
Estimated taxes ↗www.irs.gov
Payment plans; installment agreements ↗www.irs.gov
Low Income Taxpayer Clinics ↗www.taxpayeradvocate.irs.gov
Keep the source and your facts together.
Write down the form or notice number, relevant tax year, response date, and the question you need answered. A resource page provides general instructions; it does not replace a review of your own records.