Some taxpayers choose to itemize their deductions if their allowable itemized deductions total is greater than their standard deduction. Other taxpayers must itemize deductions because they aren't entitled to use the standard deduction.
Use Schedule A (Form 1040 or 1040-SR) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.
Your local IRS office You can get in-person help at your local IRS Taxpayer Assistance Center (TAC). Locate a Taxpayer Assistance Center near you. Check what services are available at that location, then call 844-545-5640 to schedule an appointment.
For individual taxpayers, Schedule A is used in conjunction with Form 1040 to report itemized deductions. If you choose to claim itemized deductions instead of the standard deduction, you would use Schedule A to list your deductions. Your itemized total is then subtracted from your taxable income.
Use Schedule D (Form 1040) to report the following: The sale or exchange of a capital asset not reported on another form or schedule. Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit.
All TACs provide service by appointment. The Contact Your Local Office tool on IRS helps taxpayers find the closest IRS TAC, the days and hours of operation, and a list of services the TAC provides. Once they make an appointment, taxpayers will receive an automated email to the address they provide.
The IRS is headquartered in Washington, D.C., and does most of its computer programming in Maryland. It processes paper tax returns sent by mail and e-filed tax returns at three IRS center locations: Austin, Texas; Kansas City, Missouri; and Ogden, Utah.
A good rule of thumb: Call as early in the morning as possible. Phones are open from 7 a.m. to 7 p.m. (your local time) Monday to Friday, except: Residents of Hawaii and Alaska should follow Pacific time.
Tax practitioners with account or tax law questions may call 800-829-8374.
The IRS' contact information is displayed on the CP2000 notice in the top right corner of the letter: Phone number: 1-800-829-8310. Fax: 1-877-477-9602.