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Paperwork Reduction Act Notice. We ask for the infor- mation on the worksheets in this publication to carry out the Internal Revenue laws of the United States. You are required to give us the information if requested. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information reques- ted on a form (or worksheet in this publication) that is sub- ject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Books or records relating to a form, its instructions, or this publi- cation must be retained as long as their contents may be- come material in the administration of any Internal Reve- nue law. Generally, tax returns and return information are confidential, as required by section 6103. The average time and expenses required to complete these worksheets will vary depending on individual cir- cumstances. For the estimated averages, see the instruc- tions for your income tax return. If you have suggestions for making these worksheets simpler, we would be happy to hear from you. See Com­ ments and suggestions, earlier. How To Get Tax Help Whether it's help with a tax issue, preparing your tax re- turn or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free help with your tax return. You can get free help preparing your return nationwide from IRS-certified volun- teers. The Volunteer Income Tax Assistance (VITA) pro- gram helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. The Tax Counseling for the Elderly (TCE) program helps tax- payers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own re- turn with help from an IRS-certified volunteer. To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS.gov, download the IRS2Go app, or call 1-800-906-9887. As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669. For more information on these programs, go to IRS.gov and enter “VITA” in the search box. Internet. IRS.gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Download the free IRS2Go app from the iTunes app store or from Google Play. Use it to check your refund status, order transcripts of your tax returns or tax ac- count, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to fil- ing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Check the status of your 2013 refund with the Where's My Refund? application on IRS.gov or download the IRS2Go app and select the Refund Status option. The IRS issues more than 9 out of 10 refunds in less than 21 days. Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. You will also be given a per- sonalized refund date as soon as the IRS processes your tax return and approves your refund. The IRS up- dates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Use the Interactive Tax Assistant (ITA) to research your tax questions. No need to wait on the phone or stand in line. The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax in- formation related to general filing topics, deductions, credits, and income. When you reach the response screen, you can print the entire interview and the final response for your records. New subject areas are added on a regular basis. Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS.gov which contain general individual and business tax informa- tion or by searching the IRS Tax Map, which includes an international subject index. You can use the IRS Tax Map, to search publications and instructions by topic or keyword. The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of ac- count, wage and income statement, and certification of non-filing) using Get Transcript. You can also ask the IRS to mail a return or an account transcript to you. Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS.gov or by calling 1-800-908-9946. Tax return and tax account tran- scripts are generally available for the current year and the past three years. Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you re- ceived from the IRS. If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Page 10 Publication 972 (2013)