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Whenever you are ready to file your back taxes, you have two options:
Substitute tax forms. The IRS has a Substitute Forms Unit that accepts IRS tax forms that you develop. However, there are guidelines that must be met. For instance, the substitute tax form you develop must:
· Wager earner documents: W-2, W-2c, W-3, and W-3c (see Publication 1141 and 1223 for information on these forms).
· Income reporting documents: 1099 series, W-2G (gambling winnings), 1096, 1098 series, 5498 series and 1042-S (Publication 1179 provides more information on this area)
· State tax forms. Period.
· Federal Tax Deposit (FTD) coupons
· Forms 1040-ES (OCR) and 1041-ES (OCR), which may not be reproduced.
· Forms 5500, 5500-EZ, and associated schedules (see the Department of Labor website (www.dol.gov) for information on these forms).
· Requests for information or documentation you received from the IRS.
Submitting. You can send your substitute tax form to the Substitute Forms Program via email. The email address is email@example.com. In the subject line, be sure to put “PDS Submissions”. Your documents must be in pdf format.
Here are some more guidelines for sending email substitute forms to the IRS:
Internal Revenue Service
Attn: Substitute Forms Program
1111 Constitution Avenue, NW
Washington, DC 20224