Most taxpayers contact the IRS to get information about their taxes (payments, filings, etc.), respond to a notice, or deal with a compliance issue or obligation.
Options for Contacting the IRS
A taxpayer has 3 options for taxpayer service:
- In person at a local IRS office (Taxpayer Assistance Center),
- By phone (calling one of their 150+ hotlines), or
- By using one of the several online tools available.
In-Person: Local IRS Taxpayer Assistance Centers (TACs)
You can visit one of the 360+ Taxpayer Assistance Centers (TACs) across the U.S. These centers offer face-to-face service with IRS representatives. However, you need to make an appointment in advance, as walk-ins are not accepted. The typical operating hours for TACs are from 8:30 AM to 4:30 PM.
When to Use:
- When you need to interact with the IRS on account-related issues, such as making payments, arranging payment plans, or resolving identity theft problems.
- When you require specific, complex inquiries where in-person assistance is necessary.
When Not to Use:
- When you need immediate help, as appointments are often not available immediately.
- If your issue is urgent, consider other contact methods.
IRS TACs provide face-to-face service. However, taxpayers must make an appointment (online or by phone). Usually, it takes several weeks to get an appointment.
Most TACs provide specific assistance on:
- Account inquiries
- Basic individual tax law assistance
- Check or money order payments
- Departing alien clearances
- Form 911, Request for Taxpayer Advocate Service Assistance
- Form 2290, Heavy Highway Vehicle Use Tax Return
- Identity Protection Personal Identification Number Request
- Individual Taxpayer Identification Numbers (ITIN) and Form W-7 (More Information)
- Payment arrangements
- Tax forms
Find a TAC Near You:
You can locate a TAC and make an appointment by visiting the IRS website.
By Phone: IRS Hotlines
The IRS offers over 150 hotlines to provide assistance on various tax-related matters. These hotlines operate typically from Monday to Friday, for about 12 hours a day (usually from 8 AM to 8 PM local time).
When to Use:
- When you need immediate help with your tax issue or have questions about your account or IRS notices.
- When online tools do not provide the necessary information.
When Not to Use:
- If you have been assigned to local IRS enforcement.
- If you have already tried multiple times without a successful resolution. In such cases, contacting the Taxpayer Advocate Service may be more appropriate.
IRS Online Accounts and Self-Help Tools
The IRS offers a variety of online tools that are available 24/7 (except during periodic maintenance). These tools include online accounts for individuals, businesses, and tax professionals, as well as specific functions such as “Where’s My Refund?”, Online Payment Agreement, Direct Pay, and ID Verify for identity theft verification.
When to Use:
- To obtain specific account information, pay taxes, or set up a payment agreement.
- To respond to the IRS in non-urgent situations.
When Not to Use:
- If you are assigned to local IRS enforcement.
- If you need to negotiate payment terms or penalty relief.
- If a transaction does not appear on your IRS account.
IRS Contact Numbers and Contact Hours
The IRS has more than 150 phone assistance numbers (hotlines) that taxpayers (both individual and business/specialty taxpayers) and tax professionals can use to get information on their accounts and resolve issues. In 2023, the IRS received over 92 million phone calls. They were able to answer 29.3% of all calls. The average wait time is 15 minutes, and the average call time is 28 minutes on the phone with the IRS. IRS phone lines are better staffed during tax season (January – April) and generally have shorter wait times.
Common Information and Compliance Hotlines for Individual Taxpayers
Most IRS hotlines are only available during certain hours during the week (Monday-Friday). Online services are generally available 24/7. Here are the most common information and compliance hotlines for individual taxpayers and their representatives:
| Common IRS Phone Hotlines for Individuals: Information and Compliance Hotlines | ||
| Hotline | Phone number | Hours/availability (note: times subject to change) |
|---|---|---|
| Individual account information | (800) 829-1040 | M-F, 7AM-7PM, local time |
| Where’s my refund? Automated hotline | (800) 829-1954 | Automated line, open 24/7 |
| Where’s my amended return? Status | (866) 464-2050 | Automated line, open 24/7 |
| Tax forms | (800) 829-3676 | M-F, 7AM-7PM, local time |
| Order a transcript (tax record) | (800) 908-9946 | 24/7, automated ordering |
| Refund Hold status | (866) 897-3315 | 24/7, automated response |
| Automated Underreporter Unit (includes Automated Underreporter reconsiderations) | (800) 829-3009 (Wage & Investment (W&I)) (800) 829-8310 (Small Business/Self-Employed (SB/SE)) |
M-F, 7AM-8PM, local time |
| Correspondence Exam Unit | (866) 897-0177 (W&I) (866) 897-0161 (SB/SE) |
W&I: M-F, 8AM-8PM, local time SB/SE: M-F, 6AM-9PM, CST |
| Automated Collection: Individuals | (800) 829-7650 (W&I) | M-F, 8AM-8PM, local time |
| Automated Collection: Self-employed and businesses | (800) 829-3903 (SB/SE) | M-F, 8AM-8PM, local time |
| Identity Protection Specialized Unit | (800) 908-4490 | M-F, 7AM-7PM, local time |
| Treasury (Tax) Offset Program (not an IRS number) | (800) 304-3107 | M-F, 7:30AM-5:30PM, CST, plus automated lookup options |
| Innocent Spouse | (855) 851-2009 | M-F, 6:30AM-2:30PM, CST |
| Automated Substitute for Return Unit | (866) 681-4271 | M-F, 10AM-5PM, local time |
| IRS Appeals appointment hotline | (559) 233-1267 | Leave message and will get a response back in 24-48 hours with appeals assignment and contact info |
| International Services | (267) 941-1000 | M-F, 6AM-11PM, Eastern time |
| Disaster Relief Services | (866) 562-5227 | M-F, 7AM-10PM, local time |
| Report IRS scams | (800) 366-4484 | |
| Whistleblower (Informant) hotline | (800) 829-0433 | M-F |
| Bankruptcy/Insolvency | (800) 973-0424 | |
Common Information and Compliance Hotlines for Business/Tax Professionals
Here are the most common information and compliance hotlines for business and specialty taxpayers (e.g., employers, trusts, etc.) and their representatives:
| Common IRS Phone Hotlines for Business/Specialty Taxpayers: Information and Compliance Hotlines | ||
| Hotline | Phone number | Hours/availability (note: times subject to change) |
|---|---|---|
| Business and Specialty accounts, including requesting an Employer Identification Number (EIN) | (800) 829-4933 | M-F, 7AM-7PM, local time |
| Business Tax Return assistance | (800) 829-0115 | M-F, 7AM-7PM, local time |
| Automated Collection: Self-employed and businesses | (800) 829-3903 (SB/SE) | M-F, 8AM-8PM, local time |
| Non-profit/tax-exempt hotline | (877) 829-5500 | M-F, 8AM-5PM, local time |
| Excise taxes | (866) 699-4096 | M-F, 8AM-6PM, local time |
| Estate and Gift taxes | (866) 699-4083 | M-F, 10AM-2PM, Eastern time |
| Electronic Federal Tax Payment System (EFTPS) | (800) 555-4477 | M-F, 8AM-8PM, Eastern time |
Most Commonly Used IRS Phone Numbers
A few IRS phone numbers are used most by taxpayers. These phone lines are generally more accessible during tax season (January – April). However, these phone lines traditionally have longer hold times due to volume.
For reference, the top 10 phone lines, by volume, are:
| Telephone line | Phone number |
|---|---|
| Refund hotline – automated | (800) 829-1954 |
| Individual Income Tax | (800) 829-1040 |
| Installment agreement/balance due | Via transfer |
| Business and Specialty Tax Services | (800) 829-4933 |
| Practitioner Priority Service | (866) 860-4259 |
| TAC Appointment Scheduling | (844) 545-5640 |
| Taxpayer Protection Program | (800) 830-5084 |
| Refund Call Back | (800) 829-0582 |
| Wage and Investment Customer Response | (800) 829-0922 |
| Business Customer Response | (800) 829-0115 |
Getting Help with Unresolved Issues
There are also two other avenues to get assistance from the IRS if all options do not work:
- Taxpayer Advocate Service: You can contact the TAS directly if you have made several unsuccessful attempts to resolve your situation; have a financial hardship caused by a tax issue, or have a systemic issue with the IRS.
- Contact your local Congressperson: If you cannot get resolution with the IRS, your congressperson can always intervene on your behalf. Visit their website and ask them to intervene. You will have to give them authority to get your private tax information and work with the IRS. Congressional inquiries are priority at the IRS and are worked in the local Taxpayer Advocate office.