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an IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be han- dled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/ TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connec- ted tab, choose the Contact Us option and click on “Local Offices.” The Taxpayer Advocate Service (TAS) Is Here To Help You What Is TAS? TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and under- stand your rights under the Taxpayer Bill of Rights. How Can You Learn About Your Taxpayer Rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. What Can TAS Do For You? TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do ev- erything possible to resolve your issue. TAS can help you if: • Your problem is causing financial difficulty for you, your family, or your business; • You face (or your business is fac- ing) an immediate threat of ad- verse action; or • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How Can You Reach TAS? TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact- Us. You can also call them at 877-777-4778. How Else Does TAS Help Taxpayers? TAS works to resolve large-scale prob- lems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov/ SAMS. TAS for Tax Professionals TAS can provide a variety of informa- tion for tax professionals, including tax law updates and guidance, TAS pro- grams, and ways to let TAS know about systemic problems you’ve seen in your practice. Low Income Taxpayer Clinics (LITCs) LITCs are independent from the IRS. LITCs represent individuals whose in- come is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax col- lection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Serv- ices are offered for free or a small fee for eligible taxpayers. To find a clinic near you, visit www.TaxpayerAdvocate.IRS.gov/ about-us/Low-Income-Taxpayer- Clinics-LITC/ or see IRS Pub. 4134, Low Income 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 (ACTC) 5 Assistance (See Tax help) C Child tax credit (CTC) 3 Claiming the credits 4 Credit for other dependents (ODC) 4 E Earned income 5 I Improper Claims 3 L Limits on the credits 4 O ODC (Credit for other dependents) 4 P Publications (See Tax help) Q Qualifying child for the CTC 3 Qualifying person for the ODC 4 R Required SSN 3 T Tax help 11 Taxpayer Identification Number Requirements 2 Timely Issued TIN 4 Page 14 Publication 972 (2020)