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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

Here's how you know

https://www.irs.gov/publications/p225
However, the information given does not cover every situation and is not intended to replace the law or change its meaning

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all

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https://www.irs.gov/affordable-care-act/affordable-care-act-tax-provisions
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/p519
The exemption amount for a qualified disability trust is $5,100 for 2025

Here's how you know

https://www.irs.gov/publications/p17
However, the information given does not cover every situation and is not intended to replace the law or change its meaning

Here's how you know

https://www.irs.gov/node/49746
Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of

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https://www.irs.gov/publications/p541
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/forms-pubs/about-form-1041
Use Schedule J (Form 1041) to report an accumulation distribution for a domestic complex trust that was: Previously treated at any time as a foreign trust (unless an exception is provided in future regulations)

Here's how you know

https://www.irs.gov/instructions/i1120f
The IRS will waive a portion of the penalty imposed under section 6655 for failure to make estimated tax payments attributable to a qualified sale or exchange of qualified farmland to qualified farmers for which an election under section 1062(a) is properly made

Here's how you know

https://www.irs.gov/instructions/i8864
All other taxpayers aren’t required to complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust

Here's how you know

https://www.irs.gov/retirement-plans/employee-plans-abusive-tax-transactions
A "listed transaction" is a transaction that is the same as, or substantially similar to, one that the IRS has determined to be a tax avoidance transaction and identified by IRS notice or other form of published guidance

Here's how you know

https://www.irs.gov/publications/p970
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/compliance/criminal-investigation/program-and-emphasis-areas-for-irs-criminal-investigation
Since the IRS is often a major creditor in many bankruptcy proceedings, it is important that we protect the interests of the IRS

La Orden Ejecutiva 14224, Designación del inglés como el idioma

https://www.irs.gov/es/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024

Yon sitwèb ofisyèl gouvènman peyi Etazini

https://www.irs.gov/ht/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024

미국 정부 공식 웹사이트

https://www.irs.gov/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024

Официальный веб-сайт правительства

https://www.irs.gov/ru/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024

Lệnh Hành pháp 14224, Chỉ định tiếng Anh là ngôn ngữ

https://www.irs.gov/vi/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024

中文 (繁體)

https://www.irs.gov/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type
This site will reflect the most current where-to-file addresses for use during calendar year 2024

Here's how you know

https://www.irs.gov/e-file-providers/e-file-for-business-and-self-employed-taxpayers
Small business and self-employed community If you run a small business or are self-employed, this site is for you

Here's how you know

https://www.irs.gov/businesses/corporations/qualified-intermediary-program
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/individuals/deceased-person
gov websites use HTTPS A lock () or https:// means you've safely connected to the

La Orden Ejecutiva 14224, Designación del inglés como el idioma

https://www.irs.gov/es/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments

Lệnh Hành pháp 14224, Chỉ định tiếng Anh là ngôn ngữ

https://www.irs.gov/vi/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments

中文 (繁體)

https://www.irs.gov/zh-hant/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments

미국 정부 공식 웹사이트

https://www.irs.gov/ko/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments

Yon sitwèb ofisyèl gouvènman peyi Etazini

https://www.irs.gov/ht/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments

Официальный веб-сайт правительства

https://www.irs.gov/ru/government-entities/indian-tribal-governments
gov (indicate IRS and REG-113229-25) by following the online instructions for submitting comments

Here's how you know

https://www.irs.gov/node/68311
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/p334
An LLC is an entity formed under state law by filing articles of organization