Who Should Not File?

The Reduce Unnecessary Filing (RUF) Program is intended to:

• Save time and effort of tax preparers and their clients
• Reduce cost to all taxpayers of processing unnecessary returns

Use Form 9452, Filing Assistance Program worksheet, to help determine whether someone may be an unnecessary filer.

Thank you for reducing the time, effort, and cost of processing unnecessary returns by helping your clients with Form 9452 and related materials, as needed.