Taxpayer Advocate Service (TAS)
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
What is TAS?
TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand 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. You can visit the Taxpayer Advocate Service website 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 everything 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 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.
How Can You Reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number, you can:
- Go to the Taxpayer Advocate Service Contact Us page.
- Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf.
- Call the IRS toll-free at 800-TAX-FORM (800-829-3676) to order a copy of Pub. 1546.
- Check your local directory.
- Call TAS toll-free at 877-777-4778.
How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.
Low Income Taxpayer Clinics (LITCs)
LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, go to the LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/p4134.pdf.
2023 Earned Income Credit (EIC) Table
Caution. This is not a tax table.
The Earned Income Credit (EIC) is a tax credit for low to moderate-income working individuals and families. The credit can reduce the amount of tax owed and may also result in a refund. The EIC table provides the credit amount based on filing status, number of children, and income level.
Filing Status | Number of Children | At Least | But Less Than | Your Credit is |
---|---|---|---|---|
Single, Head of Household, or Qualifying Surviving Spouse | 0 | $2,400 | $2,450 | $2 |
Single, Head of Household, or Qualifying Surviving Spouse | 1 | $2,450 | $2,500 | $2,400 |
Single, Head of Household, or Qualifying Surviving Spouse | 2 | $2,450 | $2,500 | $2,450 |
Single, Head of Household, or Qualifying Surviving Spouse | 3 or more | $2,450 | $2,500 | $2,450 |
Married Filing Jointly | 0 | $2,400 | $2,450 | $2 |
Married Filing Jointly | 1 | $2,450 | $2,500 | $2,400 |
Married Filing Jointly | 2 | $2,400 | $2,450 | $4,500 |
Married Filing Jointly | 3 or more | $2,400 | $2,450 | $5,200 |
Head of Household | 0 | $2,400 | $2,450 | $2 |
Head of Household | 1 | $2,450 | $2,500 | $2,400 |
Head of Household | 2 | $2,450 | $2,500 | $4,500 |
Head of Household | 3 or more | $2,450 | $2,500 | $5,200 |
Qualifying Widow(er |