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• Make sure the preparer is available. You need to ensure that you can contact the tax preparer after you file your return. That’s true even after the April 15, 2019, due date for individual returns. The due date for partnerships and S corporations using a calendar year is March 15, 2019. You may need to contact the preparer if questions come up about your tax return at a later time. • Provide tax records. A good preparer will ask to see your records and receipts. They ask you questions to report your total in- come and the tax benefits you’re entitled to claim. These may include tax deductions, tax credits, and other items. Do not use a preparer who is willing to e-file your return using your last pay stub instead of your Form W-2. This is against IRS e-file rules. • Never sign a blank tax return. Do not use a tax preparer who asks you to sign a blank tax form. • Review your return before signing. Be- fore you sign your tax return, review it thor- oughly. Ask questions if something is not clear to you. Make sure you’re comfortable with the information on the return before you sign it. • Preparer must sign returns and include their PTIN. A paid preparer must sign re- turns and include his or her PTIN as re- quired by law. The preparer also must give you a copy of the return. • Report abusive tax preparers to the IRS. You can report abusive tax preparers and suspected tax fraud to the IRS. Use Form 14157, Complaint: Tax Return Preparer. If you suspect a return preparer filed or changed the return without your consent, you should also file Form 14157- A, Return Preparer Fraud or Misconduct Affidavit. You can download and print these forms from IRS.gov. If you need a paper form mailed to you, go to IRS.gov/ OrderForms to order online. For more in- formation, go to How Do You Report Suspected Tax Fraud Activity? on IRS.gov. Getting answers to your tax law questions. On IRS.gov, get answers to your tax questions anytime, anywhere. • Go to IRS.gov/Help or IRS.gov/LetUsHelp for a variety of tools that will help you get answers to the most common tax ques- tions. • Go to IRS.gov/ITA for the Interactive Tax Assistant (ITA), a tool that will ask you questions on a number of tax law topics and provide answers. You can print the en- tire interview and the final response for your records. • Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportuni- ties, 2018 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML or as a PDF or, better yet, download it to your mobile device to enjoy eBook features. • You may also be able to access tax law in- formation in your electronic filing software. • Go to IRS.gov and click on the Help & Re- sources tab for more information. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publi- cations and instructions (including the 1040 in- structions) on mobile devices such as an eBook at no charge. Or you can go to IRS.gov/ OrderForms to place an order. Access your online account (individual tax- payers only). Go to IRS.gov/Account to se- curely access information about your federal tax account. • View the amount you owe, pay online, or set up an online payment agreement. • Access your tax records online. • Review the past 18 months of your pay- ment history. • Go to IRS.gov/SecureAccess to review the required identity authentication process. Using direct deposit. The fastest way to re- ceive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and elec- tronically transfers your refund directly into your financial account. Eight in 10 taxpayers use di- rect deposit to receive their refunds. The IRS is- sues more than 90% of refunds in less than 21 days. Delayed refund for returns claiming certain credits. Due to changes in the law, the IRS can’t issue refunds for 2018 tax returns before mid-February 2019 for returns that claim the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the en- tire refund, not just the portion associated with these credits. Getting a transcript or copy of a return. Tax transcripts are summaries of tax returns. IRS transcripts are best and most often used to vali- date past income and tax filing status for mort- gage, student, and small business loan applica- tions, and to help with tax preparation. Taxpayers can also use transcripts to obtain their prior-year adjusted gross income (AGI), which they need in order to e-file their tax re- turns. You can get a transcript by mail to view your tax account transactions or line-by-line tax return information for a specific tax year. The method you used to file your return and whether you have a refund or balance due affects your current tax year transcript availability. Gener- ally, these transcript types are available for the current tax year and 3 prior years. The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you need an account transcript for an older tax year, a wage and income transcript, or a verification of nonfil- ing letter, you’ll need to complete Form 4506-T, Request for Transcript of Tax Return, available at IRS.gov/Forms-Pubs/About-Form-4506-T- Request-for-Transcript-of-Tax-Return, and send it to us as instructed on the form. If you made estimated tax payments and/or ap- plied your overpayment from a prior-year tax re- turn to your current-year tax return, you can re- quest a tax account transcript to confirm these payments or credits a few weeks after the be- ginning of the calendar year prior to filing your current-year return. For the list of the various types of transcripts available for you to order, see Transcript Types and Ways to Order Them at IRS.gov/Individuals/Tax-Return-Transcript- Types-and-Ways-to-Order-Them. To order your transcript, you can choose from one of the fol- lowing convenient options. • Request a return or account transcript us- ing Get Transcript at IRS.gov/Individuals/ Get-Transcript. • Download the free IRS2Go app to your mobile device and use it to order tran- scripts of your tax returns or tax account. • Call the automated transcript toll-free line at 800-908-9946 to receive your transcript by mail. • Go to Get Transcript at IRS.gov/ Individuals/Get-Transcript, and click on “Get Transcript by Mail.” You will need your social security number (SSN) or your Individual Taxpayer Identification Number (ITIN), date of birth, and address from your latest tax return. Transcripts arrive in 5 to 10 calendar days at the address we have on file for you. • Mail Form 4506-T, Request for Transcript of Tax Return, or Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript (both available on IRS.gov). The IRS never sends email requesting that you obtain or access your transcripts. Report all unsolicited email claiming to be from the IRS or an IRS-related function to phishing@irs.gov. A transcript isn’t a photocopy of your return. If you need a photocopy of your original return, complete and mail Form 4506, Request for Copy of Tax Return, available at IRS.gov/Pub/ irs-pdf/F4506.pdf, along with the applicable fee. Using online tools to help prepare your re- turn. Go to IRS.gov/Tools for the following. • The Earned Income Tax Credit Assistant (IRS.gov/EIC) determines if you are eligi- ble for the EIC. • The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number. • The IRS Withholding Calculator (IRS.gov/ W4App) estimates the amount you should have withheld from your paycheck for fed- eral income tax purposes. • The First Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool pro- vides information on your repayments and account balance. • The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040), choose not to claim state and local income taxes, and didn’t save your receipts showing the sales tax you paid. Where to file your tax return. • There are many ways to file your return electronically. It’s safe, quick, and easy. See Preparing and filing your tax return, earlier, for more information. • See your tax return instructions to deter- mine where to mail your completed paper tax return. Understanding and resolving tax-related identity (ID) theft issues. The IRS doesn’t ini- tiate contact with taxpayers by email or phone Chapter 13 How To Get Tax Help Page 59