Form 911 Checklist: Request for Taxpayer Advocate Service Assistance
Taxpayers use Form 911 to request assistance from the IRS Taxpayer Advocate Service for resolving tax issues that cause financial hardship or where normal IRS channels have failed. It helps secure prompt, personalized help to protect taxpayers’ rights and resolve unresolved disputes.
When You Need Form 911
File Form 911 when you encounter these situations:
- Experiencing economic harm or high cost due to IRS actions
- Facing delays of more than 30 days in resolving your tax issue
- Unable to resolve problems through normal IRS channels
- IRS systems or procedures are not working properly
- Financial hardship is preventing the payment of basic living expenses
The Taxpayer Advocate Service is an independent organization within the IRS that provides free assistance to qualifying taxpayers.
Document Preparation Checklist
Gather these essential documents before completing Form 911:
- All IRS notices and letters related to your issue
- Tax returns related to the problem
- Financial statements showing hardship
- Records of previous contacts with the IRS (dates, names of representatives)
- Any documents that clarify your situation or substantiate your claim
Step-by-Step Completion Guide
Step 1: Personal Identification
Enter your name exactly as it appears on your tax return, along with your Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number for businesses. If your request relates to a jointly filed return, provide your spouse’s name and taxpayer identifying number as well.
Step 2: Contact Information
Provide your current mailing address, including street, city, state, ZIP code, and country if outside the United States. Include your daytime telephone number, email address, and fax number if applicable. Indicate whether you consent to receive encrypted emails from TAS and whether you allow confidential information to be left on your answering machine.
Step 3: Special Communication Needs
Indicate any special needs, such as sign language interpretation, or specify any language other than English that you prefer for communication.
Step 4: Tax Information
Enter the federal tax form number relating to your request, such as Form 1040 for income tax or Form 941 for employment tax. Enter the tax year or period involved, such as the calendar year for income tax issues or the calendar quarter for employment tax matters.
Step 5: Describe Your Tax Issue
Write a clear, detailed description of the tax issue you are experiencing and any difficulties it creates. Include specific actions the IRS has taken or failed to take. If the problem involves delays of more than 30 days, indicate the date you first contacted the IRS for assistance. Provide enough detail so TAS can understand the nature and severity of your situation.
Step 6: Describe Requested Relief
Specify the relief or assistance you are requesting from TAS. Explain the action you want taken and why you believe it is necessary. Be clear about the outcome you are seeking. Attach any relevant documentation that will assist TAS in resolving the issue.
Step 7: How You Learned About TAS
Indicate how you learned about the Taxpayer Advocate Service, such as through IRS forms, the IRS website, an IRS employee, or other sources.
Step 8: Sign and Date the Form
Signature requirements vary depending on your situation:
Single Taxpayer Request: If you are requesting assistance for yourself alone, sign and date the form on lines 14a and 14b.
Joint Assistance Request: If both you and your spouse are seeking assistance for a jointly filed return, both spouses must sign and date the request. The first spouse signs on line 14a with the date on 14b, and the second spouse signs on line 15a with the date on 15b.
Single Spouse from Joint Return: If only one spouse is requesting assistance from a jointly filed return, only that spouse must sign.
Authorized Representative Submission: When an authorized representative with Form 2848 on file submits Form 911 on your behalf, the taxpayer does not need to sign—only the representative signs in Section II.
Business Entities: A properly authorized officer must sign and include their title.
Note: Unsigned forms or forms missing required signatures are incomplete and cannot be processed.
Step 9: Complete Section II for Representatives (If Applicable)
Complete this section only if you have an authorized representative or want someone to receive tax notices on your account. For a representative to act on your behalf, provide Form 2848 Power of Attorney. For someone who only receives tax notices, use Form 8821, Tax Information Authorization. Enter the representative’s name, Centralized Authorization File number if available, current mailing address, daytime phone number, and fax number.
Only authorized representatives sign in Section II. Attach a copy of Form 2848 or Form 8821 with your submission.
Step 10: Submit Your Form
Choose your submission method based on preference and security needs:
Mail: Send to Taxpayer Advocate Service, 7940 Kentucky Dr, MS 11 G, Florence, KY 41042.
Fax: Within the US, fax to 855-828-2723. From overseas, fax to 1-304-707-9793 (not a toll-free number).
Email: Send to tas.form.911.request.for.assistance@irs.gov. Important: Email submissions are not encrypted for security. TAS will not reply to your email but will contact you by phone or letter.
Keep complete copies of your submitted form, supporting documents, and proof of submission for your records.
After Submission
A TAS employee will attempt to call you to discuss your case. If unable to reach you by phone, they will mail a letter or leave a voicemail, provided you have consented. If you do not receive a response within 30 days, call 877-777-4778. Do not submit multiple Form 911s for the same issue, as this combination can cause processing delays.
Important Reminders
- Accuracy is Essential: Provide complete, accurate information. Ensure your identification details match those on your tax return precisely to avoid delays.
- No Frivolous Arguments: TAS will not consider frivolous arguments. Using the form for frivolous arguments may result in a $5,000 penalty.
- Honest Disclosure: Do not submit false information or misrepresent facts. This has legal consequences and delays the resolution of the case.
- Be Specific: Clear, detailed descriptions help TAS understand your situation and take appropriate action quickly.
- Respond Promptly: If TAS requests additional information, respond quickly to keep your case moving forward.
- Low-Income Help Available: If you are a low-income taxpayer who cannot afford representation or speaks English as a second language, you may qualify for free assistance from a Low Income Taxpayer Clinic. See IRS Publication 4134 for details.
Proper completion of Form 911 with complete information, accurate details, appropriate supporting documentation, and correct signatures enables TAS to quickly assess your situation and begin working toward resolving your tax issue.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
