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Issue 36969

Complicated for US citizen living abroad

Issue Statement:

Taxpayers may not have easy internet access nor the ability to file returns electronically. While international taxpayers may be disproportionately affected, it is also a potential concern for all taxpayers. For this reason, it is important that the 1040 instruction manual be corrected to more clearly identify where this information is in the booklet.

Goal Statement:

To clarify with greater specificity where in the 1040 instruction manual information about where to mail in returns, and how and where to claim health/dental insurance out of pocket premiums is located.

RECOMMENDATION Issue 36969

RECOMMENDATION TEXT:

  1. This heading is not included in the instructions.
  2. Processing software does not currently allow a TOC reference to the back cover. If a work around is possible we will add a TOC entry for the mailing addresses.
  3. These topics are already discussed.
  4. We generally do not reference page numbers.
  5. We have not added this heading to the instructions.
  6. We will add an index item for “Where Do You File” the heading on the back cover.
  7. The TBOR is on its own page for emphasis and this page has no logical connection to the mailing addresses.
  8. These topics are covered in detail in the Instructions for Schedule A.
  9. These are not new items to be included in “What’s New.” Additionally, they are covered in detail in the instructions and publication you cite.
  10. See above.

IRS Action: Partially adopted

IRS Adopted 1 out 10 recommendations

  1. Non adopt. This heading is not included in the instructions.
  2. Non adopt. Processing software does not currently allow a TOC reference to the back cover. If a work around is possible we will add a TOC entry for the mailing addresses.
  3. Non adopt. These topics are already discussed.
  4. Non adopt. We generally do not reference page numbers.
  5. Non adopt. We have not added this heading to the instructions.
  6. Adopt. We will add an index item for “Where Do You File” the heading on the back cover.
  7. Non adopt. The TBOR is on its own page for emphasis and this page has no logical connection to the mailing addresses.
  8. Non adopt. These topics are covered in detail in the Instructions for Schedule A.
  9. Non adopt. These are not new items to be included in “What’s New.” Additionally, they are covered in detail in the instructions and publication you cite.
  10. Non adopt. See above.
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current report

2023 TAP Annual Report

The six core project committees submitted 31 referrals to the IRS for consideration during the 2023 TAP year. These referrals contained 531 recommendations to the IRS.

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