Obtaining IRS Publications

If you have Internet access, you can view this publication online or download it in PDF format at the IRS web site. (You'll need Acrobat Reader to view a PDF file. If you need this program, go to Adobe's web site where you can download a free copy.)

If you don't have Internet access, you can order a copy of this publication by calling 1-800-TAX-FORM (1-800-829-3676). You should receive your order within 10 days.