1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS and is your voice at the IRS.
2. We help taxpayers whose problems are causing financial difficulty. This includes businesses as well as individuals.
3. You may be eligible for our help if you’ve tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn’t working as it should.
4. As a taxpayer, you have rights that the IRS must respect. We’ll help you understand those rights and ensure that they’re protected in any contacts with the IRS.
5. If you qualify for our help, you’ll be assigned to one advocate who will be with you at every turn. And our service is always free.
6. We have at least one local taxpayer advocate office in every state, the District of Columbia and Puerto Rico. You can call your advocate, whose number is in your local directory, in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS, and on our website atwww.irs.gov/advocate. You can also call us toll-free at 1-877-777-4778.
7. Our tax toolkit at www.TaxpayerAdvocate.irs.gov has basic tax information, details about tax credits (for individuals and businesses), and lots more.
8. TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broader issues, please report it to us at www.irs.gov/sams.
9. You can get updates at:
   • www.facebook.com/YourVoiceAtIRS
   • Twitter.com/YourVoiceatIRS
   • www.youtube.com/TASNTA

10. TAS is here to help you because when you’re dealing with a tax problem, the worst thing you can do is nothing at all!

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IRS Tax Tip 2014-23, February 28, 2014

Some people must pay taxes on part of their Social Security benefits. Others find that their benefits aren’t taxable. If you get Social Security, the IRS can help you determine if some of your benefits are taxable.

Here are seven tips about how Social Security affects your taxes:

1. If you received these benefits in 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, showing the amount.
2. If Social Security was your only source of income in 2013, your benefits may not be taxable. You also may not need to file a federal income tax return.
3. If you get income from other sources, then you may have to pay taxes on some of your benefits.
4. Your income and filing status affect whether you must pay taxes on your Social Security.
5. The best, and free, way to find out if your benefits are taxable is to use IRS Free File to prepare and e-file your tax return. If you made $58,000 or less, you can use Free File tax software. The software will figure the taxable benefits for you. If your income was more than $58,000 and you feel comfortable doing your own taxes, use Free File Fillable Forms. Free File is available only at IRS.gov/freefile.
6. If you file a paper return, visit IRS.gov and use the Interactive Tax Assistant tool to see if any of your benefits are taxable.
7. A quick way to find out if any of your benefits may be taxable is to add one-half of your Social Security benefits to all your other income, including any tax-exempt interest. Next, compare this total to the base amounts below. If your total is more than the base amount for your filing status, then some of your benefits may be taxable. The three base amounts are:
   • $25,000 – for single, head of household, qualifying widow or widower with a dependent child or married individuals filing separately who did not live with their spouse at any time during the year
   • $32,000 – for married couples filing jointly
   • $0 – for married persons filing separately who lived together at any time during the year

For more on this topic visit IRS.gov.

Additional IRS Resources:

• Publication 915, Social Security and Equivalent Railroad Retirement Benefits
• Tax Topic 423 – Social Security and Equivalent Railroad Retirement Benefits

IRS YouTube Videos:

• Is Social Security Taxable? – English | Spanish | ASL
• Welcome to Free File – English