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deaf, hard of hearing, or have a speech disability. These individuals can also contact the IRS through re- lay services such as the Federal Relay Service. Walk­in. You can find a selection of forms, publications and services — in-person. Products. You can walk in to some post offices, libra- ries, and IRS offices to pick up certain forms, instruc- tions, and publications. Some IRS offices, libraries, and city and county government offices have a collec- tion of products available to photocopy from reprodu- cible proofs. Services. You can walk in to your local TAC for face-to-face tax help. An employee can answer ques- tions about your tax account or help you set up a pay- ment plan. Before visiting, use the Office Locator tool on IRS.gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Mail. You can send your order for forms, instructions, and publications to the address below. You should re- ceive a response within 10 business days after your re- quest is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613

The Taxpayer Advocate Service Is Here to Help You. The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights.

What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't re- solve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. You face (or your business is facing) an immediate threat of adverse action. You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.

If you qualify for our help, you'll be assigned to one advo- cate who'll be with you at every turn and will do everything possible to resolve your problem. Here's why we can help: TAS is an independent organization within the IRS. Our advocates know how to work with the IRS. Our services are free and tailored to meet your needs. We have offices in every state, the District of Colum- bia, and Puerto Rico.

How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local direc- tory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778.

How else does TAS help taxpayers?

TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Some clinics can provide information about tax- payer rights and responsibilities in different languages for individuals who speak English as a second language. Visit Taxpayer Advocate or see IRS Publication 4134, Low In- come Taxpayer Clinic List. To help us develop a more useful index, please let us know if you have ideas for index entries. See “Comments and Suggestions” in the “Introduction” for the ways you can reach us. Index

A Additional Child Tax Credit: How to claim the additional child tax credit 3 Assistance (See Tax help) C Child Tax Credit: Qualifying child 2 Claiming the Credit 3 E Earned Income 3 F Free tax services 10 H Help (See Tax help) L Limits on the Credit: AGI 3 Modified AGI 3 P Publications (See Tax help) Q Qualifying Child: Adopted child 2 Exceptions to time lived with you 2 Qualifying child of more than one person 2 T Tax help 10 TTY/TDD information 10 Page 12 Publication 972 (2013)