1.18.3. Tax Forms Distribution Programs

(1) Purpose: To provide planning and distribution systems for all IRS print and electronic communications products used by the public and used internally within the IRS.

(2) Audience: The public (taxpayers), through designated distribution program partners, and all IRS employees.

(3) Policy Owner: Director, Distribution, Media and Publications, Customer Assistance, Relationships and Education (CARE), Taxpayer Services (TS).

(4) Program Owner: IRS Media and Publications, Distribution.

(1) The Employer Program helps distribute employer-related products and information returns to the public in support of the IRS Mission.

(2) Businesses and employers can order products offered in this Program year-round through the Online Ordering for Information Returns and Employer Returns page at https://www.irs.gov/businesses/online-ordering-for-information-returns-and-employer-returns or by calling the forms toll-free number, 800-829-3676. The NDC distributes all products in this Program.

(1) The TAC program provides taxpayer assistance center locations with tax forms, instructions, and publications for redistribution to the public. We issue the Balance on Hand (BOH) survey to approximately 358 TAC offices and posts of duty (PODs) each year to determine the remaining stock levels and to obtain quantity requirements for the upcoming filing season product shipments.

(2) TAC offices complete the BOH survey using a spreadsheet populated by program contacts in each office. The survey is in the Order Management System (OMS) on the intranet. Authorized Field Assistance personnel access and update the survey using their office Order Point Number (OPN) ending in 6699.

(3) Media and Publications (M&P) and Field Assistance partner to determine the products TAC offices are authorized to stock each filing season and which authorized products and quantities will be automatically distributed to the TAC offices. TAC offices will place orders in the Order and Subscription Management System (OSMS) for any authorized product not on the automatic distribution list. The authorized list and the products to be automatically distributed are posted at http://publish.no.irs.gov/distsys/pod/pod.html on the Taxpayer Assistance Center Order Management System (TAC OMS) early in the quarter of each fiscal year.

(4) TAC offices use the OSMS, an online ordering system for IRS offices, at https://caps-as.enterprise.irs.gov/osms/views/homePage.xhtml to place reorders for authorized tax products.

(5) Initial full cartons for most tax products ship from the print contractor directly to the TACs, while initial products in less than full cartons and reorders ship from the NDC.

(1) The TFOP provides outreach to increase availability of major tax products in local communities.

(2) The TFOP offers bulk tax products to IRS program partners in areas that have high rate of paper returns and meet specific program criteria. The IRS partners with libraries, post offices, federal, state and local government offices, prisons, and military installations to provide the TFOP. TFOP also offers reproducible tax products (Publication 1132) to a limited number of previous Community Based Outlet Program (CBOP) partners.

(3) Annually in August through October, the TFOP emails Form 8635, Orders for Tax Forms Outlet Program (TFOP) Partners to active TFOP partners. TFOP administrators may reactivate closed accounts upon request from former partners and e-mail Form 8635 to the identified contact person. TFOP no longer accepts requests for new accounts. The CAPS programmer applies a suggested order to the Form 8635 to help partners place orders and uses the partner’s previous-year order to calculate the suggested order.

(4) The partner completes Form 8635 and e-mails it to a designated CAPS e-mail inbox where the CAPS extracts and loads the data directly into ELITE for order processing. Partners who have difficulty completing or submitting the order form can e-mail their order request to the TFOP administrator inbox and the administrator will complete and submit an order form on their behalf. Former CBOP partners receive an e-mail that asks whether they want to receive the reproducible Publication 1132. If the administrator receives a positive response, then they add the order (1 per branch based on the number of partner branches on file in ELITE) to a spreadsheet they e-mail daily to the ELITE programmer for order entry.

(5) When the tax products become available, TFOP partners begin receiving shipments of the ordered tax products. Most bulk orders for major tax products ship directly from a print contractor, while non-bulk orders ship from the NDC.

(6) Generally, the TFOP stops accepting orders three weeks before the general filing deadline (April 15).

(7) Annually in April, the TFOP emails Form 8635-A, TFOP Balance on Hand (BOH), to partners who placed at least one order for a major tax product during the previous year. The BOH asks partners to indicate the number of copies that remain onsite after the general filing deadline. Partners return the BOH using the same email method used for Form 8635 (order form). The TFOP uses partners’ responses to suggest order quantities for the next order cycle.

(1) The IRS uses volunteers trained by the Service to offer free assistance with tax return preparation and tax counseling.

(2) The VITA/TCE Program helps seniors, individuals with low to moderate incomes, persons with disabilities, and those for which English is a second language. The IRS also provides training materials for more than 91,000 volunteers in this program.

(3) Stakeholder Partnerships, Education & Communication (SPEC), Stakeholder Relationship Tax Consultants (SRTCs), and their volunteers use an order form that offers a wide variety of tax materials:

• F2333V, Order for VITA/TCE Program

(4) Annually on October 1st or the first Monday in October each year, the TFDPS emails Form 2333V to partners and/or participants that have an email address associated with their account.

(5) Program participants send the completed Form 2333V to a mailbox where the data is extracted and loaded into the CAPS e-mailbox for the SRTC to review and edit if necessary, and approve. SRTCs send approved orders to ELITE for fulfilment by a print contractor or the NDC. Participants can also use Form 2333V for reorders.

(6) Program participants can send their orders for other material to the SRTC for review and approval. SRTCs will submit approved orders using OSMS at https://caps-as.enterprise.irs.gov/osms/views/homePage.xhtml to submit approved orders.

(7) SRTCs can also enter orders for Form 2333V directly into the CAPS system.

(8) We send VITA/TCE materials to individuals' homes and/or offices, and in bulk quantities to VITA/TCE sites, IRS offices, and military installations.

(9) The VITA/TCE Program offers more than 25 products. Orders are processed and shipped to our partners by our print contractors or by the NDC.

(1) In addition to the above distribution programs, the TFPDS also manages special distribution processes including databases, order forms, and product information-sharing with IRS employees and contracted entities. Some of the primary processes are:

1. External Addresses

2. ELITE Contractor Planning Application

3. Internet Ordering Initiative

4. Non-Program Order Forms

5. Prior Year Tax Forms

6. Telephone Orders