The following information will lead you to the next steps to apply for this benefit.
Application Process
No application is needed to utilize this program. However, you must file your taxes using the guidelines posted at http://www.irs.gov/pub/irs-pdf/p907.pdf.
Program Contact Information
For more information, contact your local Taxpayer Assistance Center:
http://www.irs.gov/localcontacts/index.html
For additional information contact:
IRS Tax Forms & Publications
SE:W:CAR:MP:FP, IR-6526
1111 Constitution Ave NW
Washington, DC 20224