Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Who Should File?

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.

More Information

Your site may choose to file returns for taxpayers who are not otherwise required to file so that taxpayers can receive state or local benefits. Check with your Site Coordinator if you have any questions.

Top of Form 9452, Filing Assistance Program.
Form 9452

Form 9452