Tax Tip 2022-157: Taxpayers with disabilities have equal access to IRS services through reasonable accommodations

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IRS Tax Tips October 13, 2022

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Issue Number: Tax Tip 2022-157

Taxpayers with disabilities have equal access to IRS services through reasonable accommodations

The IRS is committed to serving all taxpayers, including people with disabilities. By providing reasonable accommodations, the IRS ensures that all taxpayers with disabilities have equal access to the agency’s programs, activities and services.

There are many possible reasonable accommodations, including things like:

  • Building accessibility provisions
  • Sign language interpreter service
  • Braille/large print documents

How to request a reasonable accommodation
Taxpayers can request a reasonable accommodation in advance or during their visit to an IRS facility or IRS-assisted program site. They can tell an IRS employee or a volunteer that they need a change or modification to a policy, practice, procedure or service because of a disability. They don’t no need to use the phrase “reasonable accommodation” to request an accommodation. Taxpayers don’t need to request an accommodation in writing but having it in writing can be helpful for review purposes.

If a taxpayer requests an accommodation which fundamentally alters the nature of the program or results in an undue burden, the IRS or the IRS-assisted program site should still work with the taxpayer to identify an alternative, yet effective, accommodation.

How to request IRS notices in Braille, large print, audio or electronic formats
Taxpayers can complete Form 9000, Alternative Media Preference, to choose to receive their IRS tax notices in Braille, large print, audio or electronic formats. This includes notices about additional taxes or penalties owed. Taxpayers can include it with their tax return, mail it as a standalone form to the IRS or call 800-829-1040 to elect their preferred format.

More information:
Topic No. 102 Tax Assistance for Individuals With Disabilities

Form 9000, Alternative Media Preference

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