Schedule LEP (Form 1040) (12-2020)
Page 2
Future Developments
For the latest developments related to Schedule LEP, see
www.irs.gov/ScheduleLEP.
Purpose of Form
The IRS is committed to providing taxpayers with limited-
English proficiency meaningful access to information regarding
their taxpayer rights and responsibilities. Use Schedule LEP to
state a preference to receive written communications from the
IRS in an alternative language, when communications in the
language are available. Once processed, the IRS will be able to
determine your translation needs and will provide you
translations when available.
Written communications. Different forms of written
communications are issued by the IRS, such as correspondence
and other printed material. These may include notifications sent
to an individual taxpayer, including formal letters and notices, as
well as general correspondence, tax forms, instructions, or
publications. Generally, any inserts enclosed with the written
communication will also be provided in the requested language,
if available in that language.
▲
!
CAUTION
You may not receive written communications in the
requested language immediately. Materials will be
translated into the selected languages based on
demand.
Who Can File
Schedule LEP is not mandatory but can be filed with a tax return
by taxpayers with limited-English proficiency to indicate their
language of preference for IRS-issued written communications or
change their language of preference.
How To File
File Schedule LEP with your income tax return. You can state this
preference only by filing Schedule LEP with your income tax
return. If you e-file Schedule LEP with your tax return, you don’t
need to file the paper version of this form. See www.irs.gov/efile.
File Schedule LEP with your 2020 tax return or any subsequent
year returns, but not any year prior to 2020.
Name
Enter the name exactly as it appears on your tax return.
Joint Return
If you and your spouse are filing a joint return, file a Schedule
LEP with your tax return for each spouse who prefers an
alternative language. If both spouses would prefer to receive
written communications in an alternative language other than
English, file a separate form for each spouse, even if both
spouses prefer the same alternative language.
Social Security Number (SSN)
The SSN entered on this form should match the SSN listed on
your tax return. If you’re married and file a joint return, enter the
SSN only of the spouse making the request. If you’re a
nonresident or resident alien and you don’t have and aren’t
eligible to get an SSN, you must apply for an individual taxpayer
identification number (ITIN). To obtain an ITIN, you must
complete Form W-7, Application for IRS Individual Taxpayer
Identification Number. If you already have an ITIN, enter it
wherever your SSN is requested. See www.irs.gov/ITIN.
Line 1
Select one of the listed languages if you would prefer to receive
future written communications in that language. Select only one of
the listed options by checking the appropriate box. If you would
like to cancel a previous election, select English. Your selection
will be effective for future written communications when available
in that language, including correspondence with respect to other
tax years, until the selection is changed or cancelled.
TIP
Special assistance is available for persons with
limited-English proficiency. If you’re unable to
complete your tax return, you may be able to obtain
assistance from the Volunteer Income Tax Assistance
or Tax Counseling for the Elderly programs sponsored by the
IRS. See www.irs.gov/VITA.
