Most IRS problems start with paper. A notice arrives, it has a deadline, and somebody has to read it, understand it and answer it. For a taxpayer with a visual impairment, a cognitive impairment, or a condition that makes phone calls and paperwork exhausting, that ordinary process can become the problem.
The IRS has tools built for exactly this. Almost nobody tells you about them. Here are the ones that matter most, and how to use them before a small issue becomes a big one.
Get your IRS letters in a format you can use: Form 9000
If you have a print disability, the most useful form you have never heard of is Form 9000, Alternative Media Preference. The form's instructions say "taxpayers with print disabilities can use Form 9000 to elect to receive written communications from the IRS in an accessible format."
The current form lets you choose one format:
- Large print
- Braille
- Audio (MP3)
- Plain text file (TXT)
- Braille ready file (BRF)
The instructions explain that the election covers formal letters and notices sent to individual taxpayers about their income tax account, as well as other notices and correspondence. The IRS sends a standard print copy in the same envelope as the alternative media copy, and attachments are generally provided in the alternative format too.
How to file it
According to the instructions, you attach Form 9000 to your Form 1040 or 1040-SR when you file. If you e-file, you do not need to file the paper version. If you have already filed, or you are not required to file, you can mail Form 9000 by itself to the address in the instructions. You can change the election by filing a new Form 9000 or by calling 800-829-1040. To get a large print or braille copy of Form 9000 itself, the instructions list 800-829-3676.
Do this early. Notices with deadlines are exactly where an inaccessible format does the most damage.
Let someone help: Forms 8821 and 2848
Many taxpayers with disabilities rely on a family member or friend to help with mail and calls. The IRS will not discuss your account with that person unless you authorize it. There are two forms, and they do different things.
- Form 8821, Tax Information Authorization. The IRS says you file it to authorize any individual or organization you designate "to inspect and/or receive your confidential information verbally or in writing" for the tax types and periods listed. It lets your helper see and hear information. It does not let them represent you.
- Form 2848, Power of Attorney and Declaration of Representative. This authorizes an eligible representative, such as an attorney, CPA or enrolled agent, to represent you before the IRS. A representative can act for you, not just receive information.
Most family helpers use Form 8821. When a dispute needs someone to argue your case, you need a representative on a Form 2848.
When you cannot sign your own return
Treasury Regulation Section 1.6012-1(a)(5) allows a return to be made by an agent "if, by reason of disease or injury, the person liable for the making of the return is unable to make it." The return must be accompanied by a power of attorney, and the regulation says "a form 2848, when properly completed, is sufficient." There is also a special rule that lets one spouse sign a joint return for a spouse who is physically unable to sign because of disease or injury, with that spouse's oral consent and a signed, dated statement attached. I explain both in serious illness and IRS deadlines.
If a court has appointed a guardian or conservator, the instructions for Form 2848 explain that a fiduciary "stands in the position of a taxpayer and acts as the taxpayer, not as a representative." The fiduciary files Form 56, Notice Concerning Fiduciary Relationship.
Free return preparation: VITA
The Volunteer Income Tax Assistance program offers free basic tax return preparation. The IRS says many VITA sites offer free help to people who need assistance preparing their own returns, including persons with disabilities, limited English-speaking taxpayers, and people under an income level the IRS publishes each filing season. The program generally focuses on taxpayers who meet the Earned Income Tax Credit income guidelines, and individual sites may set their own limits, so call ahead and ask about accessibility at that location.
When the IRS process itself is the problem: the Taxpayer Advocate Service
The Taxpayer Advocate Service describes itself as an independent organization within the IRS that helps taxpayers resolve problems. You request help with Form 911. If a disability is part of why a case has gone sideways, for example because notices were missed or a deadline could not be met, say so in the request and explain what accommodation would help.
Tax rules that change because of a disability
Getting help with the process is half the picture. The other half is making sure you are using the substantive rules that apply to you.
Credit for the elderly or the disabled
IRC Section 22 provides a credit for qualified individuals, which Section 22(b) defines to include an individual who "retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled." The Schedule R instructions add that if you were under 65, you must also have taxable disability income for the year and must not have reached mandatory retirement age as of January 1. There are income limits, and the instructions require a physician's statement certifying the disability, which you keep with your records rather than file. If your income is modest, check Schedule R.
Disability income, retirement withdrawals and loan discharges
- Whether disability benefits are taxable usually turns on who paid the premiums. See is your disability income taxable.
- Early retirement withdrawals attributable to disability avoid the 10% additional tax. See the disability exception to the early withdrawal tax.
- Student loans discharged for total and permanent disability are excluded from income under current law. See disability student loan discharges and taxes.
Penalty and deadline rules
- IRS Tax Topic 306 says the estimated tax underpayment penalty may be waived if you became disabled during the tax year or the preceding year and the underpayment was due to reasonable cause and not willful neglect.
- IRC 6511(h) suspends the refund statute of limitations while an individual is financially disabled, unless someone else was authorized to act for them financially.
- Serious illness can establish reasonable cause for late filing and payment penalties under IRM 20.1.1.3.2.2.1.
- IRM 20.1.1.3.2.2.8, Inaccessible Notices, says a taxpayer may request penalty relief if a standard print notice required action but the taxpayer did not respond timely because the notice was inaccessible. The reasonable cause standard still has to be met, which is one more reason to file Form 9000 early.
A setup checklist
- File Form 9000 if you need IRS letters in an accessible format.
- File Form 8821 for the family member who helps with your mail and calls.
- Sign a Form 2848 for a representative if you have an open IRS issue, or may not be able to sign your own return.
- Keep a physician's statement on file if you rely on any disability-based tax rule.
- Set up withholding or estimated payments for taxable disability income.
The bottom line
The IRS system assumes you can read standard print, sign your own name, and spend an afternoon on hold. When a disability makes any of that hard, use the tools that exist: Form 9000 for accessible letters, Forms 8821 and 2848 for help, agent-signed returns when you cannot sign, VITA and the Taxpayer Advocate Service when you need more.
The rules do not get easier. The process can.
Frequently asked questions
Can I get IRS letters in braille or large print?
Yes. Taxpayers with print disabilities can file Form 9000, Alternative Media Preference, to receive IRS written communications in large print, braille, audio (MP3), plain text or braille ready file format. You also receive a standard print copy in the same envelope.
How do I let a family member talk to the IRS for me?
File Form 8821, Tax Information Authorization, which lets the person you designate inspect or receive your confidential tax information. It does not allow them to represent you. For representation, an eligible representative such as an attorney uses Form 2848.
Can someone else sign my return if a disability prevents me from signing?
Treasury Regulation 1.6012-1(a)(5) allows an agent to make the return if disease or injury makes you unable to make it, with a power of attorney such as a properly completed Form 2848 attached. A court-appointed fiduciary acts as the taxpayer and files Form 56.
Is there a tax credit for people who retired on disability?
Possibly. IRC Section 22 provides the credit for the elderly or the disabled. If you are under 65, you generally must have retired on permanent and total disability, have taxable disability income, and meet income limits. You claim it on Schedule R and keep a physician's statement.
This guide is general information, not legal advice. Tax law changes and every case turns on its own facts.