Note:

Ask the taxpayer to file the original return(s) according to the instructions on the Form 1040, U.S. Individual Income Tax Return or any notices they have received and fax, send by Document Upload Tool (DUT), or mail the Withholding Compliance Unit a copy.

When appropriate, written verification should be requested . Examples are listed below but are not all inclusive.

Current income has decreased more than 20% from the preceding year.