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Step 1
Disclose whether you have failed to file a federal tax return for any of the past 3 years. Also, note whether you have failed to pay any tax, interest liability or penalties during the last 3 calendar years.
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Step 2
Check "Yes" if you currently are under investigation, or have been investigated for any alleged criminal offenses, including misdemeanors. Disclose whether any civil penalties for fraud have been assessed against you during the past 3 years.
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Step 3
If you have not filed a federal tax return in any of the past 3 years, explain the circumstances. Even if you did not make enough money to file taxes, or if you filed your taxes with an approved foreign agency, you must still explain your failure to file a U.S. federal tax return.
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Step 4
Provide the names and addresses you gave on your last 3 tax returns. Reasons for acceptable name variances include assuming a new name due to marriage, divorce or a legal name change. If your name and address has remained the same for the past 3 years, don't fill out this section.
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Step 5
Elaborate the answers to any of the above questions in the blank space on the form.
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Step 6
Fill out your demographic data, including name, Social Security number, address, home and business phone numbers and your spouse's name and Social Security number. Both you and your spouse should sign and date the form.
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Step 7
Return the form to the party requesting the information. Understand that you have voluntarily waived your customary and usual IRS privacy rights.








