Federal housing law
1021 Publ 5047 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5047.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Publication 5047 (Rev. 10-2021) Catalog Number 60742P Department of the Treasury Internal Revenue Service www.irs.gov
A concept designed to provide increased taxpayer access to free tax preparation services .¶
Wage & Investment
STAKEHOLDER PARTNERSHIPS, EDUCATION & COMMUNICATION
FSA¶
with an option that is easy to market.
needs:
FSA Fusion¶
Co-located with an existing traditional tax prep site. Provides a space for taxpayers to prepare with assistance nearby.
FSA Standalone¶
Physical site established solely for on-site taxpayer self-prep with certified volunteers present. Common venues are libraries or school auditoriums/classrooms. Great for events or groups.
FSA Remote¶
No space, no problem. Volunteers can assist taxpayers from home through phone, email or other chat tools. Your site is provided a unique hyperlink (web link) that is shared with taxpayers. Taxpayers can prepare their own return from home with or without assistance.
Choose FSA today!¶
is a reduced adherence to the number of Quality Site Requirements since this is a taxpayer self-prep tool.