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The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site
from the top result below

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https://www.irs.gov/publications/p505
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/publications/p463
There is no amount shown with a code L in box 12 of your Form W-2, Wage and Tax Statement

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https://www.irs.gov/publications/p970
scholarships, has qualified education expenses paid under a formal billing arrangement, or is enrolled in courses for which no academic credit is awarded)

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https://www.irs.gov/publications/p225
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/publications/p17
gov websites use HTTPS A lock () or https:// means you've safely connected to the