Saved copy of
Tax Exempt Organization Search
Internal Revenue Service · 2026-09-19
<!DOCTYPE html><html lang="en"><head><meta charSet="utf-8"/><meta name="viewport" content="width=device-width"/><title>Tax Exempt Organization Search | Internal Revenue Service</title><link rel="icon" href="/favicon.ico"/><meta name="next-head-count" content="4"/><link href="/fonts/source-sans-pro/source-sans-pro.css" rel="preload" as="style"/><link href="/fonts/source-sans-pro/source-sans-pro.css" rel="stylesheet"/><link rel="preload" href="/_next/static/css/7a5aae2bfb848d34.css" as="style"/><link rel="stylesheet" href="/_next/static/css/7a5aae2bfb848d34.css" data-n-g=""/><link rel="preload" href="/_next/static/css/8392383b99ab14a9.css" as="style"/><link rel="stylesheet" href="/_next/static/css/8392383b99ab14a9.css" data-n-p=""/><link rel="preload" href="/_next/static/css/a7ee8dd5eafdeb5b.css" as="style"/><link rel="stylesheet" href="/_next/static/css/a7ee8dd5eafdeb5b.css" data-n-p=""/><noscript data-n-css=""></noscript><script defer="" nomodule="" src="/_next/static/chunks/polyfills-42372ed130431b0a.js"></script><script src="/_next/static/chunks/webpack-5ad97c21e43f0c00.js" defer=""></script><script src="/_next/static/chunks/framework-63d16ff2f5e08230.js" defer=""></script><script src="/_next/static/chunks/main-04d803893172dca1.js" defer=""></script><script src="/_next/static/chunks/pages/_app-2591de8fe5dc5245.js" defer=""></script><script src="/_next/static/chunks/c16184b3-b4e3adb017aca177.js" defer=""></script><script src="/_next/static/chunks/2cca2479-f6153e2c9995d32c.js" defer=""></script><script src="/_next/static/chunks/29107295-a3480e51fe70b9c7.js" defer=""></script><script src="/_next/static/chunks/75fc9c18-09e09483269b50d9.js" defer=""></script><script src="/_next/static/chunks/51-b534bf3db53f30c4.js" defer=""></script><script src="/_next/static/chunks/597-67b431a0ef578ac3.js" defer=""></script><script src="/_next/static/chunks/981-9ab291cd9b0df656.js" defer=""></script><script src="/_next/static/chunks/668-121942413d7d815f.js" defer=""></script><script src="/_next/static/chunks/481-bfbfe08671e1999c.js" defer=""></script><script src="/_next/static/chunks/750-ca799049c0befc96.js" defer=""></script><script src="/_next/static/chunks/pages/app/eos-eef526cb551a4bb3.js" defer=""></script><script src="/_next/static/G58X7jPjvhvrr2ZD0IR7M/_buildManifest.js" defer=""></script><script src="/_next/static/G58X7jPjvhvrr2ZD0IR7M/_ssgManifest.js" defer=""></script></head><body><noscript><div class="noscript-section"><p>To use this app, JavaScript needs to be enabled. To enable JavaScript on your browser, please check out the appropriate link provided below:</p><ul><li><a href="https://support.google.com/adsense/answer/12654?hl=en" target="_blank" rel="noopener noreferrer">Enable JavaScript in Google Chrome</a></li><li><a href="https://support.mozilla.org/en-US/kb/javascript-settings-for-interactive-web-pages" target="_blank" rel="noopener noreferrer">Enable JavaScript in Mozilla Firefox</a>, also <a href="https://m.wikihow.com/Enable-JavaScript-in-Mozilla-Firefox" target="_blank" rel="noopener">wikiHow</a></li><li><a href="https://support.apple.com/guide/safari/security-ibrw1074/mac" target="_blank" rel="noopener noreferrer">Enable JavaScript in Apple Safari</a></li><li><a href="https://www.whatismybrowser.com/guides/how-to-enable-javascript/edge" target="_blank" rel="noopener noreferrer">Enable JavaScript in Microsoft Edge</a></li></ul></div></noscript><div id="__next"><a class="skipnav absolute p-6 left-0 bg-transparent" title="Skip to main content" href="#main-content">Skip to main content</a><header aria-label="Site" data-testid="header-component" class="top-0 lg:relative z-40"><div class="bg-gray-400 lg:block hidden" data-testid="OfficialSiteBanner"><div class="container"><div class="flex"><img src="data:image/png;base64,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" width="24" height="17" class="mr-3" alt="" data-testid="U.S. Flag" style="width:24px;height:17px;margin-top:4px"/><span class="text-xs my-1plus" data-testid="US Flag text">An official website of the United States government</span></div></div></div><div class="header bg-blue-500"><div style="max-width:1170px" class="flex relative px-5 mx-auto"><a aria-label="IRS Home This link will open in a new window." class="logo block h-8-5 w-24 my-4 lg:w-25 lg:h-9" data-testid="irsgovLink" href="https://www.irs.gov/" id="irsgovLink" rel="noopener noreferrer" target="_blank"><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="36" width="100" viewBox="0 0 100 36" x="0px" y="0px" class="h-8-5 w-20 sm:w-24 lg:w-25 lg:h-auto text-white" data-testid="IRSLogo"><path class="st0" d="M29.1,10.1c1.3-0.2,0.7,2.1,0.3,3c-0.5-1.1-0.8-1.8-1.6-2.8C28.3,10.2,28.6,10.2,29.1,10.1 L29.1,10.1z M19.2,13.9h-3.5c-0.3-0.8,0-1.1,0.7-1.1C17.8,12.7,19,12.7,19.2,13.9L19.2,13.9z M18.9,28.1v-2.7h2l-3.1,8.7l-3-8.7h2 v1.9c0,0,0,0.2,0.1,0.2c0.3,0.1,0.3,0.1,0.3,0.1L18.9,28.1z M24.9,33.5c0,0-1.5,0.1-2.4,0.2c-0.8,0-2.2-0.1-2.2-0.2l2.2-7L24.9,33.5 z M13.2,33.7c-0.9,0-2.4-0.1-2.4-0.2l2.4-7l2.2,7C15.4,33.5,14,33.7,13.2,33.7L13.2,33.7z M37.9,12.3c-0.5-4.1-0.8-5.2-1.3-6.1 c-0.4-0.8-4.9-2.8-11.4-4.2c-2.7,2.9-2.7,4.1-2.7,4.5c-0.1,0.5,0.9,1.7,1.8,3c1.8,2.3,2.2,2.8,2.5,3.5c0.5,1.3-0.3,4.3-0.9,7.1 c0,0-1.6-5.8-2.3-9.6c-0.1-0.4,0.1-0.6,0.1-0.6c-4-0.4-6.7-0.6-7.1,1.5c-1.8,0-2.7,0.5-2.9,0.8c-0.5,0.8,0.1,2.4,0.4,3.3 c0.3-0.6,1.9-0.5,2.4-0.5c0.2,0,0.2,0.1,0.3,0.3l0,7.9h-4.7L8.1,34.4c1.9,0.9,3.9,1.6,5.1,1.6c1.2,0,4.3-1.6,4.7-1.6 c0.4,0,3.5,1.6,4.7,1.6c1.2,0,3.2-0.6,5.1-1.6l-4.1-11.1h-4.7v-7.5c-0.1-0.5-0.3-0.7-0.5-0.7h2.4c-0.3-1.4-0.8-2.4-1.5-2.5 c0.2-0.3,0.3-0.4,0.6-0.6h-1.8c0.2-1,2.6-0.6,3.6-0.6c1.1,5.3,3.1,12.5,3.1,12.6c0.1,0.1,1.8,0.8,2,0.8c1-2.1,2.4-8.4,2.5-9.9 c1.2,0.4,0.7,2.1,0.5,3.7c-1.4,8.6-2.5,11.2-2.8,12.8c1.2-0.3,2-0.5,2.1-0.6c0.2-0.2,0.8-1.7,1.2-3.3c0.7-2.3,1.9-8.3,1.8-10.6 c0-0.6-0.5-1.1-1.3-1.6c0,0,0.4-0.7,0.6-1.2c0.3-0.6,0.5-1.6,0.5-1.6c0.5,0.1,0.9,0.4,1,0.8c0.3,2.3,0.1,2.5-0.1,6.6 c-0.1,1.3-0.5,4-1,6.7c-0.9,5.1-1.7,7.2-1.7,8c1.3-0.4,2.3-0.7,2.4-0.9c0.1-0.2,1.1-2.7,1.8-6.4c0.3-1.6,0.5-3.1,0.7-4.7 c0.3-2.1,0.4-4.3,0.4-6.2c0-2.7,0.3-2.7-1.6-3.7c0.7-2.2,0.6-3.6,0.4-4C33.9,8,33.5,8,31.7,8.1c0.6,0.6,0.4,1.8,0.3,2.5 c-0.3-0.3-0.2-0.8-2-0.7c-0.3-3-0.8-3.4-0.9-3.5c-0.3-0.3-1.8-0.2-2.2,0c0.3,0.2,1,2.6,0.7,3.5c-0.2-0.3-2.8-3.3-2.6-3.8 c0.1-0.3,0.3-0.7,1.2-1.8c3.1,0.6,8.3,2.5,8.6,3.1c0.3,0.7,0.6,1.5,0.8,2.7c0.3,1.8,0.8,5.9,0.5,12.3c-0.3,6.6-1.1,10.3-1.1,10.1 c1-0.3,2.5-1.8,2.7-2.1c0.4-1.1,0.6-4.9,0.7-8.5C38.5,18.5,38.1,14,37.9,12.3L37.9,12.3z"></path><path class="st0" d="M16.2,0.7c2.2-0.9,4.4-0.7,5-0.7c-0.4,1.4-2.2,4-4.1,4.9c-1,0.5-3.1,0.9-4.3,1.3 C11.3,6.7,9,7.4,7.3,8.7C6.1,9.7,5.5,11,5.7,12.8c1.1-1.2,3.3-2.6,5.1-3.2c-0.5,1.7-0.4,3-1,4.5c-0.4,1-3.1,3.3-3.8,4.5 c-0.6,0.9-0.8,2.3-0.6,3.6c0,0,0.7-0.9,1.2-1.5c1.2-1.2,3.4-2.7,3.4-2.7c0,0.8-0.3,4.4-0.8,5.9c-0.3,1.2-2.6,3.6-3.2,4.3 c0,0,0.6,1.7,1,2.9c0.4,1,0.5,1.7,0.5,1.7c-0.8-0.3-4.4-1.8-5.5-3c-1.3-1.3-1.3-2.8-1.6-4.4c-0.1-0.5-0.4-3.6-0.3-4.3 c0,0,1.9,1.3,2.9,2.5c1.1,1.2,1.8,2.4,1.8,2.4c-0.1-0.5-0.2-1-0.2-1.3c-0.1-1,0.5-1.7,0.4-1.9c0,0-0.1-0.2-0.3-0.8 c-0.5-1.1-3.2-3-3.8-4.2c-0.3-0.5-1-1.6-0.6-7.2c0,0,2.1,2.2,3.2,3.6c0.7,0.9,1.4,2.3,1.4,2.3c-0.2-2,0.6-3,0.5-3 c0-0.1-0.1-0.8-0.4-1.3c-1-1.7-3.3-2.7-3.6-4.8c-0.3-1.6,0.4-2.9,4-4.3C5.9,5.9,5.5,8,5.4,10c1.7-1.5,1.5-5.3,2.4-6.7 c0.3-0.5,0.7-1,2-1.6c1.2-0.5,2-0.9,3.2-1c0,0.1-0.7,2.5-1.2,3.6c-0.6,1.4-1.5,1.9-1.5,2c1.4-0.4,2.4-1,3.4-2.4 c0.3-0.4,0.7-0.9,1.1-1.6C15,1.8,15.4,1.1,16.2,0.7"></path><path class="st0" d="M99.2,21.3c-0.5-1.1-1.3-2-2.3-2.8c-1-0.8-2.8-1.9-5.5-3.4c-3.3-1.8-5.4-3.3-6.3-4.3 c-0.6-0.7-0.9-1.6-0.9-2.5c0-1.2,0.5-2.2,1.4-3.1c1-0.9,2.2-1.4,3.7-1.4c1.3,0,2.6,0.3,3.8,1c1.2,0.7,2.2,1.6,2.8,2.8 c0.7,1.2,1.1,2.7,1.4,4.7h0.8V2.1h-0.8c-0.1,0.7-0.3,1.1-0.6,1.4c-0.2,0.2-0.5,0.3-0.9,0.3c-0.3,0-0.9-0.2-1.7-0.5 c-1.7-0.8-3.3-1.2-4.9-1.2c-2.5,0-4.5,0.8-6.1,2.3c-1.6,1.5-2.4,3.4-2.4,5.5c0,1.2,0.3,2.3,0.8,3.3c0.5,1,1.3,1.9,2.4,2.8 c1,0.8,2.8,2,5.3,3.4c2.5,1.4,4,2.3,4.5,2.8c0.8,0.6,1.4,1.3,1.8,2.1c0.4,0.7,0.6,1.5,0.6,2.2c0,1.3-0.5,2.4-1.5,3.4 c-1,1-2.4,1.4-4.2,1.4c-1.5,0-2.9-0.3-4.2-1c-1.3-0.7-2.2-1.6-2.9-2.6c-0.6-1.1-1.1-2.6-1.5-4.7h-0.8v9.4H82 c0.1-0.3,0.2-0.5,0.3-0.7c0.2-0.2,0.5-0.3,0.8-0.3c0.4,0,1.2,0.2,2.6,0.7c1.4,0.5,2.3,0.7,2.7,0.8c0.7,0.1,1.5,0.2,2.4,0.2 c2.7,0,4.9-0.8,6.6-2.4c1.7-1.6,2.5-3.5,2.5-5.8C100,23.5,99.7,22.4,99.2,21.3 M62.2,17.5c0.3,0,0.5,0,0.7,0c0.2,0,0.4,0,0.5,0 c2.7,0,4.7-0.6,6.1-1.9c1.4-1.2,2-2.8,2-4.7c0-1.9-0.5-3.4-1.6-4.6c-1.1-1.2-2.6-1.8-4.4-1.8c-0.8,0-1.9,0.1-3.3,0.4V17.5z M64.4,2.9c3,0,5.2,0.2,6.6,0.7c1.4,0.5,2.6,1.3,3.6,2.6c1,1.2,1.5,2.7,1.5,4.5c0,1.8-0.6,3.4-1.7,4.8c-1.1,1.4-2.9,2.3-5.2,2.9 l5.8,8.6c1.3,2,2.5,3.3,3.4,3.9c1,0.6,1.8,1,3.3,1.3l0,0.7h-7.1l-9.5-14c-0.7,0-1.3,0-1.7,0c-0.2,0-0.4,0-0.6,0c-0.2,0-0.4,0-0.6,0 v8.7c0,1.9,0.2,3.1,0.6,3.5c0.5,0.6,1.3,1,2.4,1h1.1v0.8h-12v-0.8h1.1c1.2,0,2-0.4,2.5-1.2c0.3-0.5,0.4-1.5,0.4-3.3V8.2 c0-1.9-0.2-3.1-0.6-3.5c-0.5-0.6-1.3-1-2.4-1h-1.1V2.9H64.4z M52.9,2.9v0.8h-1.1c-1.2,0-2.1,0.4-2.6,1.1c-0.4,0.5-0.5,1.6-0.5,3.4 v19.4c0,1.5,0.1,2.5,0.3,3c0.1,0.4,0.4,0.7,0.9,0.9c0.6,0.4,1.3,0.5,2,0.5h1.1v0.8H40.4v-0.8h1c1.2,0,2.1-0.4,2.6-1.1 c0.3-0.5,0.5-1.6,0.5-3.4V8.2c0-1.5-0.1-2.5-0.3-3c-0.1-0.4-0.4-0.7-0.9-1c-0.6-0.4-1.3-0.5-2-0.5h-1V2.9H52.9z"></path></svg></a><div class="flex justify-end flex-grow lg:hidden mt-4 uppercase"><div class="header-nav"><ul class="flex text-white justify-end h-5 mt-2 whitespace-no-wrap"><li id="toggleSearch" class="headerNavItem border-r"><a role="button" href="#" aria-expanded="false" class="toggleSearch uppercase flex px-3 py-1 lg:px-5 leading-none lg:hover:underline lg:text-sm" data-testid="searchLinkMobile">Search</a><div class="bg-blue-500 h-16 w-full block hidden" style="top:55px"><div class="container"><div class="search relative lg:block mt-0 w-full"><form id="headerSearchForm" method="GET" action="https://www.irs.gov/site-index-search" target="_blank" class="m-0 mt-4 lg:mt-0"><label for="header-search"><span class="sr-only">Search IRS.gov</span></label><input id="header-search" type="text" name="search" style="max-height:24px;line-height:22px" data-testid="search-bar-6" class="rounded-sm border-0 p-1 pl-2 float-right w-full right-0 pr-8 text-black placeholder-gray-600" placeholder="Search"/><div class="absolute top-0 right-0"><button id="headerSearchButton" type="submit" title="Search" aria-label="Search IRS.gov" class="pt-1 pb-1 px-2" data-testid="SeachButton-4"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="magnifying-glass" class="svg-inline--fa fa-magnifying-glass fill-current text-blue-500" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" height="1.2em" width="1.2em" data-testid="SearchIcon-5"><path fill="currentColor" d="M416 208c0 45.9-14.9 88.3-40 122.7L502.6 457.4c12.5 12.5 12.5 32.8 0 45.3s-32.8 12.5-45.3 0L330.7 376c-34.4 25.2-76.8 40-122.7 40C93.1 416 0 322.9 0 208S93.1 0 208 0S416 93.1 416 208zM208 352a144 144 0 1 0 0-288 144 144 0 1 0 0 288z"></path></svg><span class="sr-only">Submit Search to IRS.gov</span></button></div></form></div></div></div></li><li class="headerNavItem border-r"><a aria-label="Help This link will open in a new window." class="lg:px-5 leading-none block lg:hover:underline lg:text-sm px-3 py-1" data-testid="helpLinkMobile-HEAD-5" href="https://www.irs.gov/help/telephone-assistance" rel="noopener noreferrer" target="_blank">Help</a></li><li class="headerNavItem border-r"><a href="#toggleMenu" role="button" aria-expanded="false" class="toggleMenu uppercase flex px-3 py-1 lg:px-5 leading-none lg:hover:underline spaced" style="transition:none" data-testid="mobileMenu">Menu</a></li></ul></div></div><div class="flex flex-grow hidden lg:block my-4"><div class="header-nav"><ul class="flex text-white justify-end h-5 mt-2 whitespace-no-wrap"><li class="headerNavItem border-r"><a aria-label="Help This link will open in a new window." class="lg:px-5 leading-none block lg:hover:underline lg:text-sm px-3 py-1" data-testid="helpLinkHeader-HEAD-11" href="https://www.irs.gov/help/telephone-assistance" rel="noopener noreferrer" target="_blank">Help</a></li><li class="headerNavItem border-r"><a aria-label="News This link will open in a new window." class="lg:px-5 leading-none block lg:hover:underline lg:text-sm px-3 py-1" data-testid="newsLink-HEAD-12" href="https://www.irs.gov/newsroom" rel="noopener noreferrer" target="_blank">News</a></li><li class="headerNavItem border-r"><button id="languageButton" class="flex px-5 lg:px-5 lg:py-1 w-full py-3 block leading-none lg:hover:underline lg:text-sm" data-testid="languageSwitcher-LANG-13" aria-expanded="false">English<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" class="svg-inline--fa fa-angle-down top-neg-1 ml-1 pointer-events-none" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" id="languageButton-down" height="1em" width="1em"><path fill="currentColor" d="M201.4 374.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 306.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z"></path></svg></button></li><li class="headerNavItem border-r"><a aria-label="Charities & Nonprofits This link will open in a new window." class="lg:px-5 leading-none block lg:hover:underline lg:text-sm px-3 py-1" data-testid="charitiesLink-HEAD-13" href="https://www.irs.gov/charities-and-nonprofits" rel="noopener noreferrer" target="_blank" icon="HandsHelping"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="handshake-angle" class="svg-inline--fa fa-handshake-angle header-icon icon-hands-helping hidden lg:inline-block" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 640 512" height="1em" width="1em"><path fill="currentColor" d="M544 248l0 3.3 69.7-69.7c21.9-21.9 21.9-57.3 0-79.2L535.6 24.4c-21.9-21.9-57.3-21.9-79.2 0L416.3 64.5c-2.7-.3-5.5-.5-8.3-.5L296 64c-37.1 0-67.6 28-71.6 64l-.4 0 0 120c0 22.1 17.9 40 40 40s40-17.9 40-40l0-72c0 0 0-.1 0-.1l0-15.9 16 0 136 0c0 0 0 0 .1 0l7.9 0c44.2 0 80 35.8 80 80l0 8zM336 192l0 56c0 39.8-32.2 72-72 72s-72-32.2-72-72l0-118.6c-35.9 6.2-65.8 32.3-76 68.2L99.5 255.2 26.3 328.4c-21.9 21.9-21.9 57.3 0 79.2l78.1 78.1c21.9 21.9 57.3 21.9 79.2 0l37.7-37.7c.9 0 1.8 .1 2.7 .1l160 0c26.5 0 48-21.5 48-48c0-5.6-1-11-2.7-16l2.7 0c26.5 0 48-21.5 48-48c0-12.8-5-24.4-13.2-33c25.7-5 45.1-27.6 45.2-54.8l0-.4c-.1-30.8-25.1-55.8-56-55.8c0 0 0 0 0 0l-120 0z"></path></svg>Charities & Nonprofits</a></li><li class="headerNavItem border-r"><a aria-label="Tax Pros This link will open in a new window." class="lg:px-5 leading-none block lg:hover:underline lg:text-sm px-3 py-1" data-testid="taxProsLink-HEAD-14" href="https://www.irs.gov/tax-professionals" rel="noopener noreferrer" target="_blank" icon="Book"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="book" class="svg-inline--fa fa-book header-icon icon-book hidden lg:inline-block" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="1em" width="1em"><path fill="currentColor" d="M96 0C43 0 0 43 0 96L0 416c0 53 43 96 96 96l288 0 32 0c17.7 0 32-14.3 32-32s-14.3-32-32-32l0-64c17.7 0 32-14.3 32-32l0-320c0-17.7-14.3-32-32-32L384 0 96 0zm0 384l256 0 0 64L96 448c-17.7 0-32-14.3-32-32s14.3-32 32-32zm32-240c0-8.8 7.2-16 16-16l192 0c8.8 0 16 7.2 16 16s-7.2 16-16 16l-192 0c-8.8 0-16-7.2-16-16zm16 48l192 0c8.8 0 16 7.2 16 16s-7.2 16-16 16l-192 0c-8.8 0-16-7.2-16-16s7.2-16 16-16z"></path></svg>Tax Pros</a></li></ul></div></div></div></div></header><nav id="nav-container" role="application" aria-label="Main Navigation" class="navBar overflow-y-auto overflow-x-hidden bg-blue-500 lg:overflow-visible lg:bg-blue-700 z-30 isStickyNav lg:w-auto lg:block hidden"><div class="navList flex flex-col h-auto lg:flex-row lg:mx-auto container"><a aria-label="IRS Home This link will open in a new window." class="navItem logo-nav hidden" href="https://www.irs.gov/" rel="noopener noreferrer" target="_blank"><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="36" width="100" viewBox="0 0 100 36" x="0px" y="0px" class="h-6 w-16 mt-2-5 mr-5 text-white"><path class="st0" d="M29.1,10.1c1.3-0.2,0.7,2.1,0.3,3c-0.5-1.1-0.8-1.8-1.6-2.8C28.3,10.2,28.6,10.2,29.1,10.1 L29.1,10.1z M19.2,13.9h-3.5c-0.3-0.8,0-1.1,0.7-1.1C17.8,12.7,19,12.7,19.2,13.9L19.2,13.9z M18.9,28.1v-2.7h2l-3.1,8.7l-3-8.7h2 v1.9c0,0,0,0.2,0.1,0.2c0.3,0.1,0.3,0.1,0.3,0.1L18.9,28.1z M24.9,33.5c0,0-1.5,0.1-2.4,0.2c-0.8,0-2.2-0.1-2.2-0.2l2.2-7L24.9,33.5 z M13.2,33.7c-0.9,0-2.4-0.1-2.4-0.2l2.4-7l2.2,7C15.4,33.5,14,33.7,13.2,33.7L13.2,33.7z M37.9,12.3c-0.5-4.1-0.8-5.2-1.3-6.1 c-0.4-0.8-4.9-2.8-11.4-4.2c-2.7,2.9-2.7,4.1-2.7,4.5c-0.1,0.5,0.9,1.7,1.8,3c1.8,2.3,2.2,2.8,2.5,3.5c0.5,1.3-0.3,4.3-0.9,7.1 c0,0-1.6-5.8-2.3-9.6c-0.1-0.4,0.1-0.6,0.1-0.6c-4-0.4-6.7-0.6-7.1,1.5c-1.8,0-2.7,0.5-2.9,0.8c-0.5,0.8,0.1,2.4,0.4,3.3 c0.3-0.6,1.9-0.5,2.4-0.5c0.2,0,0.2,0.1,0.3,0.3l0,7.9h-4.7L8.1,34.4c1.9,0.9,3.9,1.6,5.1,1.6c1.2,0,4.3-1.6,4.7-1.6 c0.4,0,3.5,1.6,4.7,1.6c1.2,0,3.2-0.6,5.1-1.6l-4.1-11.1h-4.7v-7.5c-0.1-0.5-0.3-0.7-0.5-0.7h2.4c-0.3-1.4-0.8-2.4-1.5-2.5 c0.2-0.3,0.3-0.4,0.6-0.6h-1.8c0.2-1,2.6-0.6,3.6-0.6c1.1,5.3,3.1,12.5,3.1,12.6c0.1,0.1,1.8,0.8,2,0.8c1-2.1,2.4-8.4,2.5-9.9 c1.2,0.4,0.7,2.1,0.5,3.7c-1.4,8.6-2.5,11.2-2.8,12.8c1.2-0.3,2-0.5,2.1-0.6c0.2-0.2,0.8-1.7,1.2-3.3c0.7-2.3,1.9-8.3,1.8-10.6 c0-0.6-0.5-1.1-1.3-1.6c0,0,0.4-0.7,0.6-1.2c0.3-0.6,0.5-1.6,0.5-1.6c0.5,0.1,0.9,0.4,1,0.8c0.3,2.3,0.1,2.5-0.1,6.6 c-0.1,1.3-0.5,4-1,6.7c-0.9,5.1-1.7,7.2-1.7,8c1.3-0.4,2.3-0.7,2.4-0.9c0.1-0.2,1.1-2.7,1.8-6.4c0.3-1.6,0.5-3.1,0.7-4.7 c0.3-2.1,0.4-4.3,0.4-6.2c0-2.7,0.3-2.7-1.6-3.7c0.7-2.2,0.6-3.6,0.4-4C33.9,8,33.5,8,31.7,8.1c0.6,0.6,0.4,1.8,0.3,2.5 c-0.3-0.3-0.2-0.8-2-0.7c-0.3-3-0.8-3.4-0.9-3.5c-0.3-0.3-1.8-0.2-2.2,0c0.3,0.2,1,2.6,0.7,3.5c-0.2-0.3-2.8-3.3-2.6-3.8 c0.1-0.3,0.3-0.7,1.2-1.8c3.1,0.6,8.3,2.5,8.6,3.1c0.3,0.7,0.6,1.5,0.8,2.7c0.3,1.8,0.8,5.9,0.5,12.3c-0.3,6.6-1.1,10.3-1.1,10.1 c1-0.3,2.5-1.8,2.7-2.1c0.4-1.1,0.6-4.9,0.7-8.5C38.5,18.5,38.1,14,37.9,12.3L37.9,12.3z"></path><path class="st0" d="M16.2,0.7c2.2-0.9,4.4-0.7,5-0.7c-0.4,1.4-2.2,4-4.1,4.9c-1,0.5-3.1,0.9-4.3,1.3 C11.3,6.7,9,7.4,7.3,8.7C6.1,9.7,5.5,11,5.7,12.8c1.1-1.2,3.3-2.6,5.1-3.2c-0.5,1.7-0.4,3-1,4.5c-0.4,1-3.1,3.3-3.8,4.5 c-0.6,0.9-0.8,2.3-0.6,3.6c0,0,0.7-0.9,1.2-1.5c1.2-1.2,3.4-2.7,3.4-2.7c0,0.8-0.3,4.4-0.8,5.9c-0.3,1.2-2.6,3.6-3.2,4.3 c0,0,0.6,1.7,1,2.9c0.4,1,0.5,1.7,0.5,1.7c-0.8-0.3-4.4-1.8-5.5-3c-1.3-1.3-1.3-2.8-1.6-4.4c-0.1-0.5-0.4-3.6-0.3-4.3 c0,0,1.9,1.3,2.9,2.5c1.1,1.2,1.8,2.4,1.8,2.4c-0.1-0.5-0.2-1-0.2-1.3c-0.1-1,0.5-1.7,0.4-1.9c0,0-0.1-0.2-0.3-0.8 c-0.5-1.1-3.2-3-3.8-4.2c-0.3-0.5-1-1.6-0.6-7.2c0,0,2.1,2.2,3.2,3.6c0.7,0.9,1.4,2.3,1.4,2.3c-0.2-2,0.6-3,0.5-3 c0-0.1-0.1-0.8-0.4-1.3c-1-1.7-3.3-2.7-3.6-4.8c-0.3-1.6,0.4-2.9,4-4.3C5.9,5.9,5.5,8,5.4,10c1.7-1.5,1.5-5.3,2.4-6.7 c0.3-0.5,0.7-1,2-1.6c1.2-0.5,2-0.9,3.2-1c0,0.1-0.7,2.5-1.2,3.6c-0.6,1.4-1.5,1.9-1.5,2c1.4-0.4,2.4-1,3.4-2.4 c0.3-0.4,0.7-0.9,1.1-1.6C15,1.8,15.4,1.1,16.2,0.7"></path><path class="st0" d="M99.2,21.3c-0.5-1.1-1.3-2-2.3-2.8c-1-0.8-2.8-1.9-5.5-3.4c-3.3-1.8-5.4-3.3-6.3-4.3 c-0.6-0.7-0.9-1.6-0.9-2.5c0-1.2,0.5-2.2,1.4-3.1c1-0.9,2.2-1.4,3.7-1.4c1.3,0,2.6,0.3,3.8,1c1.2,0.7,2.2,1.6,2.8,2.8 c0.7,1.2,1.1,2.7,1.4,4.7h0.8V2.1h-0.8c-0.1,0.7-0.3,1.1-0.6,1.4c-0.2,0.2-0.5,0.3-0.9,0.3c-0.3,0-0.9-0.2-1.7-0.5 c-1.7-0.8-3.3-1.2-4.9-1.2c-2.5,0-4.5,0.8-6.1,2.3c-1.6,1.5-2.4,3.4-2.4,5.5c0,1.2,0.3,2.3,0.8,3.3c0.5,1,1.3,1.9,2.4,2.8 c1,0.8,2.8,2,5.3,3.4c2.5,1.4,4,2.3,4.5,2.8c0.8,0.6,1.4,1.3,1.8,2.1c0.4,0.7,0.6,1.5,0.6,2.2c0,1.3-0.5,2.4-1.5,3.4 c-1,1-2.4,1.4-4.2,1.4c-1.5,0-2.9-0.3-4.2-1c-1.3-0.7-2.2-1.6-2.9-2.6c-0.6-1.1-1.1-2.6-1.5-4.7h-0.8v9.4H82 c0.1-0.3,0.2-0.5,0.3-0.7c0.2-0.2,0.5-0.3,0.8-0.3c0.4,0,1.2,0.2,2.6,0.7c1.4,0.5,2.3,0.7,2.7,0.8c0.7,0.1,1.5,0.2,2.4,0.2 c2.7,0,4.9-0.8,6.6-2.4c1.7-1.6,2.5-3.5,2.5-5.8C100,23.5,99.7,22.4,99.2,21.3 M62.2,17.5c0.3,0,0.5,0,0.7,0c0.2,0,0.4,0,0.5,0 c2.7,0,4.7-0.6,6.1-1.9c1.4-1.2,2-2.8,2-4.7c0-1.9-0.5-3.4-1.6-4.6c-1.1-1.2-2.6-1.8-4.4-1.8c-0.8,0-1.9,0.1-3.3,0.4V17.5z M64.4,2.9c3,0,5.2,0.2,6.6,0.7c1.4,0.5,2.6,1.3,3.6,2.6c1,1.2,1.5,2.7,1.5,4.5c0,1.8-0.6,3.4-1.7,4.8c-1.1,1.4-2.9,2.3-5.2,2.9 l5.8,8.6c1.3,2,2.5,3.3,3.4,3.9c1,0.6,1.8,1,3.3,1.3l0,0.7h-7.1l-9.5-14c-0.7,0-1.3,0-1.7,0c-0.2,0-0.4,0-0.6,0c-0.2,0-0.4,0-0.6,0 v8.7c0,1.9,0.2,3.1,0.6,3.5c0.5,0.6,1.3,1,2.4,1h1.1v0.8h-12v-0.8h1.1c1.2,0,2-0.4,2.5-1.2c0.3-0.5,0.4-1.5,0.4-3.3V8.2 c0-1.9-0.2-3.1-0.6-3.5c-0.5-0.6-1.3-1-2.4-1h-1.1V2.9H64.4z M52.9,2.9v0.8h-1.1c-1.2,0-2.1,0.4-2.6,1.1c-0.4,0.5-0.5,1.6-0.5,3.4 v19.4c0,1.5,0.1,2.5,0.3,3c0.1,0.4,0.4,0.7,0.9,0.9c0.6,0.4,1.3,0.5,2,0.5h1.1v0.8H40.4v-0.8h1c1.2,0,2.1-0.4,2.6-1.1 c0.3-0.5,0.5-1.6,0.5-3.4V8.2c0-1.5-0.1-2.5-0.3-3c-0.1-0.4-0.4-0.7-0.9-1c-0.6-0.4-1.3-0.5-2-0.5h-1V2.9H52.9z"></path></svg></a><div class="navItem border-b border-blue-500 self-stretch lg:border-none"><a aria-label="File menu has additional options and use space bar to open the sub menu. This link will open in a new window." class="block w-full px-5 py-3 flex bg-blue-700 lg:focus:bg-gray-400 lg:focus:text-blue-500 lg:hover:bg-gray-400 lg:hover:text-blue-500 text-white lg:bg-blue-600" data-testid="fileLink" href="https://www.irs.gov/filing" id="navBar-24" rel="noopener noreferrer" target="_blank" aria-controls="navBar-24-column" aria-expanded="false"><span class="flex-grow text-left lg:whitespace-no-wrap text-lg lg:text-base pointer-events-none" tabindex="-1">File</span><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1em" width="1em" viewBox="0 0 40 40" class="lg:hidden mt-1minus" style="vertical-align:baseline;position:relative"><g><path d="m35.9 16.4v4.3q0 0.9-0.6 1.5t-1.5 0.7h-9.3v9.2q0 0.9-0.6 1.6t-1.5 0.6h-4.3q-0.9 0-1.5-0.6t-0.7-1.6v-9.2h-9.3q-0.9 0-1.5-0.7t-0.6-1.5v-4.3q0-0.9 0.6-1.5t1.5-0.6h9.3v-9.3q0-0.9 0.7-1.5t1.5-0.6h4.3q0.9 0 1.5 0.6t0.6 1.5v9.3h9.3q0.9 0 1.5 0.6t0.6 1.5z"></path></g></svg></a><div id="navBar-24-column" aria-expanded="false" aria-hidden="true" role="navigation" style="top:0" class="subMenu w-full h-auto relative top-0 lg:fixed bg-gray-400 w-90 lg:w-screen z-50 lg:left-0 lg:shadow pb-4 lg:pb-0 invisible hidden"><div class="container lg:mx-auto mx-0"><div class="lg:flex"><a aria-label="Overview This link will open in a new window." class="lg:hidden py-6 block" data-testid="openfalse-Overview" href="https://www.irs.gov/filing" rel="noopener noreferrer" target="_blank"><span class="flex-grow text-left text-blue-500 font-bold hover:underline hover:text-blue-600 active:text-blue-800">Overview</span></a><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-24-1"><h2 class="text-black uppercase font-bold pb-2" data-testid="infoForTextFile">Information For...</h2><div class="pb-1 lg:pb-3"><a aria-label="Individuals This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="individualsLinkMM" href="https://www.irs.gov/individuals" id="list-24-1-1" rel="noopener noreferrer" target="_blank">Individuals</a></div><div class="pb-1 lg:pb-3"><a aria-label="Business & Self Employed This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="businessLink" href="https://www.irs.gov/businesses" id="list-24-1-2" rel="noopener noreferrer" target="_blank">Business & Self Employed</a></div><div class="pb-1 lg:pb-3"><a aria-label="Charities and Nonprofits This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="charitiesAndNonprofitsLink" href="https://www.irs.gov/charities-and-nonprofits" id="list-24-1-3" rel="noopener noreferrer" target="_blank">Charities and Nonprofits</a></div><div class="pb-1 lg:pb-3"><a aria-label="International Taxpayers This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="internationalLink" href="https://www.irs.gov/individuals/international-taxpayers" id="list-24-1-4" rel="noopener noreferrer" target="_blank">International Taxpayers</a></div><div class="pb-1 lg:pb-3"><a aria-label="Federal State and Local Governments This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="governmentLink" href="https://www.irs.gov/government-entities/federal-state-local-governments" id="list-24-1-5" rel="noopener noreferrer" target="_blank">Federal State and Local Governments</a></div><div class="pb-1 lg:pb-3"><a aria-label="Indian Tribal Governments This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="indianTribalGovernmentLink" href="https://www.irs.gov/government-entities/indian-tribal-governments" id="list-24-1-6" rel="noopener noreferrer" target="_blank">Indian Tribal Governments</a></div><div class="pb-1 lg:pb-3"><a aria-label="Tax Exempt Bonds This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="taxExemptBondsLink" href="https://www.irs.gov/tax-exempt-bonds" id="list-24-1-7" rel="noopener noreferrer" target="_blank">Tax Exempt Bonds</a></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-24-2"><h2 class="text-black uppercase font-bold pb-2" data-testid="filingForIndvText">Filing for Individuals</h2><div class="pb-1 lg:pb-3"><a aria-label="Who Should File This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="whoShouldFileLink" href="https://www.irs.gov/filing/individuals/who-should-file" id="list-24-2-1" rel="noopener noreferrer" target="_blank">Who Should File</a></div><div class="pb-1 lg:pb-3"><a aria-label="How to File This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="howToFileLink" href="https://www.irs.gov/filing/individuals/how-to-file" id="list-24-2-2" rel="noopener noreferrer" target="_blank">How to File</a></div><div class="pb-1 lg:pb-3"><a aria-label="When to File This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="whenToFileLink" href="https://www.irs.gov/filing/individuals/when-to-file" id="list-24-2-3" rel="noopener noreferrer" target="_blank">When to File</a></div><div class="pb-1 lg:pb-3"><a aria-label="Where to File This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="whereToFileLink" href="https://www.irs.gov/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="list-24-2-4" rel="noopener noreferrer" target="_blank">Where to File</a></div><div class="pb-1 lg:pb-3"><a aria-label="Update My Information This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="updateMyInfoLink" href="https://www.irs.gov/filing/individuals/update-my-information" id="list-24-2-5" rel="noopener noreferrer" target="_blank">Update My Information</a></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-24-3"><h2 class="text-black uppercase font-bold pb-2" data-testid="popularTextFile">Popular</h2><div class="pb-1 lg:pb-3"><a aria-label="Get Your Tax Record This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="taxRecordLink" href="https://www.irs.gov/individuals/get-transcript" id="list-24-3-1" rel="noopener noreferrer" target="_blank">Get Your Tax Record</a></div><div class="pb-1 lg:pb-3"><a aria-label="File Your Taxes for Free This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="freeFileLink" href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free" id="list-24-3-2" rel="noopener noreferrer" target="_blank">File Your Taxes for Free</a></div><div class="pb-1 lg:pb-3"><a aria-label="Apply for an Employer ID Number (EIN) This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="employerIDLink" href="https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online" id="list-24-3-3" rel="noopener noreferrer" target="_blank">Apply for an Employer ID Number (EIN)</a></div><div class="pb-1 lg:pb-3"><a aria-label="Check Your Amended Return Status This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="amendedReturnsLink" href="https://www.irs.gov/filing/wheres-my-amended-return" id="list-24-3-4" rel="noopener noreferrer" target="_blank">Check Your Amended Return Status</a></div><div class="pb-1 lg:pb-3"><a aria-label="Get an Identity Protection PIN (IP PIN) This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="ipPinLink" href="https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin" id="list-24-3-5" rel="noopener noreferrer" target="_blank">Get an Identity Protection PIN (IP PIN)</a></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-24-4"></div></div></div></div></div><div class="navItem border-b border-blue-500 self-stretch lg:border-none"><a aria-label="Pay menu has additional options and use space bar to open the sub menu. This link will open in a new window." class="block w-full px-5 py-3 flex bg-blue-700 lg:focus:bg-gray-400 lg:focus:text-blue-500 lg:hover:bg-gray-400 lg:hover:text-blue-500 text-white lg:bg-blue-600" data-testid="payLink" href="https://www.irs.gov/payments" id="navBar-25" rel="noopener noreferrer" target="_blank" aria-controls="navBar-25-column" aria-expanded="false"><span class="flex-grow text-left lg:whitespace-no-wrap text-lg lg:text-base pointer-events-none" tabindex="-1">Pay</span><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1em" width="1em" viewBox="0 0 40 40" class="lg:hidden mt-1minus" style="vertical-align:baseline;position:relative"><g><path d="m35.9 16.4v4.3q0 0.9-0.6 1.5t-1.5 0.7h-9.3v9.2q0 0.9-0.6 1.6t-1.5 0.6h-4.3q-0.9 0-1.5-0.6t-0.7-1.6v-9.2h-9.3q-0.9 0-1.5-0.7t-0.6-1.5v-4.3q0-0.9 0.6-1.5t1.5-0.6h9.3v-9.3q0-0.9 0.7-1.5t1.5-0.6h4.3q0.9 0 1.5 0.6t0.6 1.5v9.3h9.3q0.9 0 1.5 0.6t0.6 1.5z"></path></g></svg></a><div id="navBar-25-column" aria-expanded="false" aria-hidden="true" role="navigation" style="top:0" class="subMenu w-full h-auto relative top-0 lg:fixed bg-gray-400 w-90 lg:w-screen z-50 lg:left-0 lg:shadow pb-4 lg:pb-0 invisible hidden"><div class="container lg:mx-auto mx-0"><div class="lg:flex"><a aria-label="Overview This link will open in a new window." class="lg:hidden py-6 block" data-testid="openfalse-Overview" href="https://www.irs.gov/payments" rel="noopener noreferrer" target="_blank"><span class="flex-grow text-left text-blue-500 font-bold hover:underline hover:text-blue-600 active:text-blue-800">Overview</span></a><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-25-1"><h2 class="text-black uppercase font-bold pb-2" data-testid="payByText">Pay By</h2><div class="pb-1 lg:pb-3"><a aria-label="Bank Account (Direct Pay) This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="bankAcctLink" href="https://www.irs.gov/payments/direct-pay" id="list-25-1-1" rel="noopener noreferrer" target="_blank">Bank Account (Direct Pay)</a></div><div class="pb-1 lg:pb-3"><a aria-label="Debit or Credit Card This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="debitCCLink" href="https://www.irs.gov/payments/pay-taxes-by-credit-or-debit-card" id="list-25-1-2" rel="noopener noreferrer" target="_blank">Debit or Credit Card</a></div><div class="pb-1 lg:pb-3"><a aria-label="Payment Plan (Installment Agreement) This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="paymenPlanLink" href="https://www.irs.gov/payments/online-payment-agreement-application" id="list-25-1-3" rel="noopener noreferrer" target="_blank">Payment Plan (Installment Agreement)</a></div><div class="pb-1 lg:pb-3"><a aria-label="Electronic Federal Tax Payment System (EFTPS) This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="eftpsLink" href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system" id="list-25-1-4" rel="noopener noreferrer" target="_blank">Electronic Federal Tax Payment System (EFTPS)</a></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-2"><h2 class="text-black uppercase font-bold pb-2" data-testid="popularTextPay">Popular</h2><div class="pb-1 lg:pb-3"><a aria-label="Your Online Account This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="viewyourAcctLink" href="https://www.irs.gov/payments/your-online-account" id="list-25-2-1" rel="noopener noreferrer" target="_blank">Your Online Account</a></div><div class="pb-1 lg:pb-3"><a aria-label="Tax Withholding Estimator This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="tweLink" href="https://www.irs.gov/individuals/tax-withholding-estimator" id="list-25-2-2" rel="noopener noreferrer" target="_blank">Tax Withholding Estimator</a></div><div class="pb-1 lg:pb-3"><a aria-label="Estimated Taxes This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="estimatedTaxesLink" href="https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes" id="list-25-2-3" rel="noopener noreferrer" target="_blank">Estimated Taxes</a></div><div class="pb-1 lg:pb-3"><a aria-label="Penalties This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="penaltiesLink" href="https://www.irs.gov/payments/penalties" id="list-25-2-4" rel="noopener noreferrer" target="_blank">Penalties</a></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-25-3"></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-25-4"></div></div></div></div></div><div class="navItem border-b border-blue-500 self-stretch lg:border-none"><a aria-label="Refunds menu has additional options and use space bar to open the sub menu. This link will open in a new window." class="block w-full px-5 py-3 flex bg-blue-700 lg:focus:bg-gray-400 lg:focus:text-blue-500 lg:hover:bg-gray-400 lg:hover:text-blue-500 text-white lg:bg-blue-600" data-testid="refundLink" href="https://www.irs.gov/refunds" id="navBar-26" rel="noopener noreferrer" target="_blank" aria-controls="navBar-26-column" aria-expanded="false"><span class="flex-grow text-left lg:whitespace-no-wrap text-lg lg:text-base pointer-events-none" tabindex="-1">Refunds</span><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1em" width="1em" viewBox="0 0 40 40" class="lg:hidden mt-1minus" style="vertical-align:baseline;position:relative"><g><path d="m35.9 16.4v4.3q0 0.9-0.6 1.5t-1.5 0.7h-9.3v9.2q0 0.9-0.6 1.6t-1.5 0.6h-4.3q-0.9 0-1.5-0.6t-0.7-1.6v-9.2h-9.3q-0.9 0-1.5-0.7t-0.6-1.5v-4.3q0-0.9 0.6-1.5t1.5-0.6h9.3v-9.3q0-0.9 0.7-1.5t1.5-0.6h4.3q0.9 0 1.5 0.6t0.6 1.5v9.3h9.3q0.9 0 1.5 0.6t0.6 1.5z"></path></g></svg></a><div id="navBar-26-column" aria-expanded="false" aria-hidden="true" role="navigation" style="top:0" class="subMenu w-full h-auto relative top-0 lg:fixed bg-gray-400 w-90 lg:w-screen z-50 lg:left-0 lg:shadow pb-4 lg:pb-0 invisible hidden"><div class="container lg:mx-auto mx-0"><div class="lg:flex"><a aria-label="Overview This link will open in a new window." class="lg:hidden py-6 block" data-testid="openfalse-Overview" href="https://www.irs.gov/refunds" rel="noopener noreferrer" target="_blank"><span class="flex-grow text-left text-blue-500 font-bold hover:underline hover:text-blue-600 active:text-blue-800">Overview</span></a><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-26-1"><div class="pb-1 lg:pb-3"><a aria-label="Where's My Refund This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="whereMyRefundLink" href="https://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp" id="list-26-1-1" rel="noopener noreferrer" target="_blank">Where's My Refund</a></div><div class="pb-1 lg:pb-3"><a aria-label="What to Expect This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="whatToExpectLink" href="https://www.irs.gov/refunds/what-to-expect-for-refunds-this-year" id="list-26-1-2" rel="noopener noreferrer" target="_blank">What to Expect</a></div><div class="pb-1 lg:pb-3"><a aria-label="Direct Deposit This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="directDepositLink" href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="list-26-1-3" rel="noopener noreferrer" target="_blank">Direct Deposit</a></div><div class="pb-1 lg:pb-3"><a aria-label="Reduced Refunds This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="reducedRefundsLink" href="https://www.irs.gov/taxtopics/tc203" id="list-26-1-4" rel="noopener noreferrer" target="_blank">Reduced Refunds</a></div><div class="pb-1 lg:pb-3"><a aria-label="Fix/Correct a Return This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="fixReturnLink" href="https://www.irs.gov/forms-pubs/about-form-1040x" id="list-26-1-5" rel="noopener noreferrer" target="_blank">Fix/Correct a Return</a></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-26-2"></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-26-3"></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-26-4"></div></div></div></div></div><div class="navItem border-b border-blue-500 self-stretch lg:border-none"><a aria-label="Credits & Deductions menu has additional options and use space bar to open the sub menu. This link will open in a new window." class="block w-full px-5 py-3 flex bg-blue-700 lg:focus:bg-gray-400 lg:focus:text-blue-500 lg:hover:bg-gray-400 lg:hover:text-blue-500 text-white lg:bg-blue-600" data-testid="creditsDeductionsLink" href="https://www.irs.gov/credits-and-deductions" id="navBar-27" rel="noopener noreferrer" target="_blank" aria-controls="navBar-27-column" aria-expanded="false"><span class="flex-grow text-left lg:whitespace-no-wrap text-lg lg:text-base pointer-events-none" tabindex="-1">Credits & Deductions</span><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1em" width="1em" viewBox="0 0 40 40" class="lg:hidden mt-1minus" style="vertical-align:baseline;position:relative"><g><path d="m35.9 16.4v4.3q0 0.9-0.6 1.5t-1.5 0.7h-9.3v9.2q0 0.9-0.6 1.6t-1.5 0.6h-4.3q-0.9 0-1.5-0.6t-0.7-1.6v-9.2h-9.3q-0.9 0-1.5-0.7t-0.6-1.5v-4.3q0-0.9 0.6-1.5t1.5-0.6h9.3v-9.3q0-0.9 0.7-1.5t1.5-0.6h4.3q0.9 0 1.5 0.6t0.6 1.5v9.3h9.3q0.9 0 1.5 0.6t0.6 1.5z"></path></g></svg></a><div id="navBar-27-column" aria-expanded="false" aria-hidden="true" role="navigation" style="top:0" class="subMenu w-full h-auto relative top-0 lg:fixed bg-gray-400 w-90 lg:w-screen z-50 lg:left-0 lg:shadow pb-4 lg:pb-0 invisible hidden"><div class="container lg:mx-auto mx-0"><div class="lg:flex"><a aria-label="Overview This link will open in a new window." class="lg:hidden py-6 block" data-testid="openfalse-Overview" href="https://www.irs.gov/credits-and-deductions" rel="noopener noreferrer" target="_blank"><span class="flex-grow text-left text-blue-500 font-bold hover:underline hover:text-blue-600 active:text-blue-800">Overview</span></a><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-27-1"><h2 class="text-black uppercase font-bold pb-2" data-testid="infoForTextCD">Information For...</h2><div class="pb-1 lg:pb-3"><a aria-label="Individuals This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="youFamilyLink" href="https://www.irs.gov/credits-deductions-for-individuals" id="list-27-1-1" rel="noopener noreferrer" target="_blank">Individuals</a><p class="text-black hidden lg:block" data-testid="youFamilyLinkText">For you and your family</p></div><div class="pb-1 lg:pb-3"><a aria-label="Businesses & Self-Employed This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="businessCredLink" href="https://www.irs.gov/credits-deductions/businesses" id="list-27-1-2" rel="noopener noreferrer" target="_blank">Businesses & Self-Employed</a><p class="text-black hidden lg:block" data-testid="businessCredLinkText">Standard mileage and other information</p></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-27-2"><h2 class="text-black uppercase font-bold pb-2" data-testid="poularTextCD">Popular</h2><div class="pb-1 lg:pb-3"><a aria-label="Earned Income Credit (EITC) This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="eitcLink" href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc" id="list-27-2-1" rel="noopener noreferrer" target="_blank">Earned Income Credit (EITC)</a></div><div class="pb-1 lg:pb-3"><a aria-label="Advance Child Tax Credit This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="ctcLink" href="https://www.irs.gov/credits-deductions/advance-child-tax-credit-payments-in-2021" id="list-27-2-2" rel="noopener noreferrer" target="_blank">Advance Child Tax Credit</a></div><div class="pb-1 lg:pb-3"><a aria-label="Standard Deduction This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="standardDedLink" href="https://www.irs.gov/help/ita/how-much-is-my-standard-deduction" id="list-27-2-3" rel="noopener noreferrer" target="_blank">Standard Deduction</a></div><div class="pb-1 lg:pb-3"><a aria-label="Health Coverage This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="healthCovgLink" href="https://www.irs.gov/credits-deductions/individuals/hctc" id="list-27-2-4" rel="noopener noreferrer" target="_blank">Health Coverage</a></div><div class="pb-1 lg:pb-3"><a aria-label="Retirement Plans This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="retirementLink" href="https://www.irs.gov/retirement-plans" id="list-27-2-5" rel="noopener noreferrer" target="_blank">Retirement Plans</a></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-27-3"></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-27-4"></div></div></div></div></div><div class="navItem border-b border-blue-500 self-stretch lg:border-none"><a aria-label="Forms & Instructions menu has additional options and use space bar to open the sub menu. This link will open in a new window." class="block w-full px-5 py-3 flex bg-blue-700 lg:focus:bg-gray-400 lg:focus:text-blue-500 lg:hover:bg-gray-400 lg:hover:text-blue-500 text-white lg:bg-blue-600" data-testid="formsInsLink" href="https://www.irs.gov/forms-instructions" id="navBar-28" rel="noopener noreferrer" target="_blank" aria-controls="navBar-28-column" aria-expanded="false"><span class="flex-grow text-left lg:whitespace-no-wrap text-lg lg:text-base pointer-events-none" tabindex="-1">Forms & Instructions</span><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1em" width="1em" viewBox="0 0 40 40" class="lg:hidden mt-1minus" style="vertical-align:baseline;position:relative"><g><path d="m35.9 16.4v4.3q0 0.9-0.6 1.5t-1.5 0.7h-9.3v9.2q0 0.9-0.6 1.6t-1.5 0.6h-4.3q-0.9 0-1.5-0.6t-0.7-1.6v-9.2h-9.3q-0.9 0-1.5-0.7t-0.6-1.5v-4.3q0-0.9 0.6-1.5t1.5-0.6h9.3v-9.3q0-0.9 0.7-1.5t1.5-0.6h4.3q0.9 0 1.5 0.6t0.6 1.5v9.3h9.3q0.9 0 1.5 0.6t0.6 1.5z"></path></g></svg></a><div id="navBar-28-column" aria-expanded="false" aria-hidden="true" role="navigation" style="top:0" class="subMenu w-full h-auto relative top-0 lg:fixed bg-gray-400 w-90 lg:w-screen z-50 lg:left-0 lg:shadow pb-4 lg:pb-0 invisible hidden"><div class="container lg:mx-auto mx-0"><div class="lg:flex"><a aria-label="Overview This link will open in a new window." class="lg:hidden py-6 block" data-testid="openfalse-Overview" href="https://www.irs.gov/forms-instructions" rel="noopener noreferrer" target="_blank"><span class="flex-grow text-left text-blue-500 font-bold hover:underline hover:text-blue-600 active:text-blue-800">Overview</span></a><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-28-1"><h2 class="text-black uppercase font-bold pb-2" data-testid="formsInsText">Popular Forms & Instructions</h2><div class="pb-1 lg:pb-3"><a aria-label="Form 1040 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="1040Link" href="https://www.irs.gov/forms-pubs/about-form-1040" id="list-28-1-1" rel="noopener noreferrer" target="_blank">Form 1040</a><p class="text-black hidden lg:block" data-testid="1040LinkText">Individual Tax Return</p></div><div class="pb-1 lg:pb-3"><a aria-label="Form 1040 Instructions This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="1040iLink" href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf" id="list-28-1-2" rel="noopener noreferrer" target="_blank">Form 1040 Instructions</a><p class="text-black hidden lg:block" data-testid="1040iLinkText">Instructions for Form 1040</p></div><div class="pb-1 lg:pb-3"><a aria-label="Form W-9 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="w9Link" href="https://www.irs.gov/forms-pubs/about-form-w-9" id="list-28-1-3" rel="noopener noreferrer" target="_blank">Form W-9</a><p class="text-black hidden lg:block" data-testid="w9LinkText">Request for Taxpayer Identification Number (TIN) and Certification</p></div><div class="pb-1 lg:pb-3"><a aria-label="Form 4506-T This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="4506tLink" href="https://www.irs.gov/forms-pubs/about-form-4506-t" id="list-28-1-4" rel="noopener noreferrer" target="_blank">Form 4506-T</a><p class="text-black hidden lg:block" data-testid="4506tLinkText">Request for Transcript of Tax Return</p></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-28-2"><div class="pb-1 lg:pb-3"><a aria-label="Form W-4 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="w4Link" href="https://www.irs.gov/forms-pubs/about-form-w-4" id="list-28-2-1" rel="noopener noreferrer" target="_blank">Form W-4</a><p class="text-black hidden lg:block" data-testid="w4LinkText">Employee's Withholding Certificate</p></div><div class="pb-1 lg:pb-3"><a aria-label="Form 941 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="941Link" href="https://www.irs.gov/forms-pubs/about-form-941" id="list-28-2-2" rel="noopener noreferrer" target="_blank">Form 941</a><p class="text-black hidden lg:block" data-testid="941LinkText">Employer's Quarterly Federal Tax Return</p></div><div class="pb-1 lg:pb-3"><a aria-label="Form W-2 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="w2Link" href="https://www.irs.gov/forms-pubs/about-form-w-2" id="list-28-2-3" rel="noopener noreferrer" target="_blank">Form W-2</a><p class="text-black hidden lg:block" data-testid="w2LinkText">Employers engaged in a trade or business who pay compensation</p></div><div class="pb-1 lg:pb-3"><a aria-label="Form 9465 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="9465Link" href="https://www.irs.gov/forms-pubs/about-form-9465" id="list-28-2-4" rel="noopener noreferrer" target="_blank">Form 9465</a><p class="text-black hidden lg:block" data-testid="9465LinkText">Installment Agreement Request</p></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-28-3"><h2 class="text-black uppercase font-bold pb-2" data-testid="popularTaxProsText">POPULAR FOR TAX PROS</h2><div class="pb-1 lg:pb-3"><a aria-label="Form 1040-X This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="1040xLink" href="https://www.irs.gov/forms-pubs/about-form-1040x" id="list-28-3-1" rel="noopener noreferrer" target="_blank">Form 1040-X</a><p class="text-black hidden lg:block" data-testid="1040xLinkText">Amend/Fix Return</p></div><div class="pb-1 lg:pb-3"><a aria-label="Form 2848 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="2848Link" href="https://www.irs.gov/forms-pubs/about-form-2848" id="list-28-3-2" rel="noopener noreferrer" target="_blank">Form 2848</a><p class="text-black hidden lg:block" data-testid="2848LinkText">Apply for Power of Attorney</p></div><div class="pb-1 lg:pb-3"><a aria-label="Form W-7 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="w7Link" href="https://www.irs.gov/forms-pubs/about-form-w-7" id="list-28-3-3" rel="noopener noreferrer" target="_blank">Form W-7</a><p class="text-black hidden lg:block" data-testid="w7LinkText">Apply for an ITIN</p></div><div class="pb-1 lg:pb-3"><a aria-label="Circular 230 This link will open in a new window." class="mt-0 mb-4 block text-blue-500 font-bold lg:mt-1 lg:mb-0 hover:underline hover:text-blue-600 active:text-blue-800 focus:text-blue-600 lg:mt-1" data-testid="230Link" href="https://www.irs.gov/pub/irs-pdf/pcir230.pdf" id="list-28-3-4" rel="noopener noreferrer" target="_blank">Circular 230</a><p class="text-black hidden lg:block" data-testid="230LinkText">Rules Governing Practice before IRS</p></div></div><div class="lg:flex flex-row lg:flex-col flex-1 lg:py-6 lg:pr-6" id="column-28-4"></div></div></div></div></div><div class="navItem border-b border-blue-500 self-stretch lg:border-none searchNav flex-grow "><div class="search relative lg:block hidden mt-2-5 h-6 mb-2-5 w-full ml-auto"><form id="navBarSearchForm" method="GET" action="https://www.irs.gov/site-index-search" target="_blank" class="m-0 mt-4 lg:mt-0"><label for="navBar-29"><span class="sr-only">Search IRS.gov</span></label><input id="navBar-29" type="text" name="search" style="max-width:250px;max-height:24px;line-height:18px" data-testid="search-bar-3" class="rounded-sm border-0 p-1 pl-2 float-right w-full right-0 pr-8 text-black placeholder-gray-600" placeholder="Search"/><div class="absolute top-0 right-0"><button id="navBarSearchButton" type="submit" title="Search" aria-label="Search IRS.gov" class="pt-1 pb-1 px-2" data-testid="SeachButton-1"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="magnifying-glass" class="svg-inline--fa fa-magnifying-glass fill-current text-blue-500" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" height="1.2em" width="1.2em" data-testid="SearchIcon-2"><path fill="currentColor" d="M416 208c0 45.9-14.9 88.3-40 122.7L502.6 457.4c12.5 12.5 12.5 32.8 0 45.3s-32.8 12.5-45.3 0L330.7 376c-34.4 25.2-76.8 40-122.7 40C93.1 416 0 322.9 0 208S93.1 0 208 0S416 93.1 416 208zM208 352a144 144 0 1 0 0-288 144 144 0 1 0 0 288z"></path></svg><span class="sr-only">Submit Search to IRS.gov</span></button></div></form></div></div></div><ul class="secondMenu h-auto lg:hidden bg-blue-500 text-white pb-32 lg:pb-0 mt-2"><li class="headerNavItem border-r"><a aria-label="News This link will open in a new window." class="lg:px-5 leading-none block lg:hover:underline lg:text-sm px-5 py-3" data-testid="newsLink-HEAD-2" href="https://www.irs.gov/newsroom" rel="noopener noreferrer" target="_blank">News</a></li><li class="headerNavItem border-r"><button id="navLangButton" class="flex px-5 lg:px-5 lg:py-1 w-full py-3 block leading-none lg:hover:underline lg:text-sm" data-testid="languageSwitcher-LANG-3" aria-expanded="false">English<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" class="svg-inline--fa fa-angle-down top-neg-1 ml-1 pointer-events-none" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" id="navLangButton-down" height="1em" width="1em"><path fill="currentColor" d="M201.4 374.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 306.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z"></path></svg></button></li><li class="headerNavItem border-r"><a aria-label="Charities & Nonprofits This link will open in a new window." class="lg:px-5 leading-none block lg:hover:underline lg:text-sm px-5 py-3" data-testid="charitiesLink-HEAD-4" href="https://www.irs.gov/charities-and-nonprofits" rel="noopener noreferrer" target="_blank" icon="HandsHelping"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="handshake-angle" class="svg-inline--fa fa-handshake-angle header-icon icon-hands-helping hidden lg:inline-block" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 640 512" height="1em" width="1em"><path fill="currentColor" d="M544 248l0 3.3 69.7-69.7c21.9-21.9 21.9-57.3 0-79.2L535.6 24.4c-21.9-21.9-57.3-21.9-79.2 0L416.3 64.5c-2.7-.3-5.5-.5-8.3-.5L296 64c-37.1 0-67.6 28-71.6 64l-.4 0 0 120c0 22.1 17.9 40 40 40s40-17.9 40-40l0-72c0 0 0-.1 0-.1l0-15.9 16 0 136 0c0 0 0 0 .1 0l7.9 0c44.2 0 80 35.8 80 80l0 8zM336 192l0 56c0 39.8-32.2 72-72 72s-72-32.2-72-72l0-118.6c-35.9 6.2-65.8 32.3-76 68.2L99.5 255.2 26.3 328.4c-21.9 21.9-21.9 57.3 0 79.2l78.1 78.1c21.9 21.9 57.3 21.9 79.2 0l37.7-37.7c.9 0 1.8 .1 2.7 .1l160 0c26.5 0 48-21.5 48-48c0-5.6-1-11-2.7-16l2.7 0c26.5 0 48-21.5 48-48c0-12.8-5-24.4-13.2-33c25.7-5 45.1-27.6 45.2-54.8l0-.4c-.1-30.8-25.1-55.8-56-55.8c0 0 0 0 0 0l-120 0z"></path></svg>Charities & Nonprofits</a></li><li class="headerNavItem border-r"><a aria-label="Tax Pros This link will open in a new window." class="lg:px-5 leading-none block lg:hover:underline lg:text-sm px-5 py-3" data-testid="taxProsLink-HEAD-4" href="https://www.irs.gov/tax-professionals" rel="noopener noreferrer" target="_blank" icon="Book"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="book" class="svg-inline--fa fa-book header-icon icon-book hidden lg:inline-block" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="1em" width="1em"><path fill="currentColor" d="M96 0C43 0 0 43 0 96L0 416c0 53 43 96 96 96l288 0 32 0c17.7 0 32-14.3 32-32s-14.3-32-32-32l0-64c17.7 0 32-14.3 32-32l0-320c0-17.7-14.3-32-32-32L384 0 96 0zm0 384l256 0 0 64L96 448c-17.7 0-32-14.3-32-32s14.3-32 32-32zm32-240c0-8.8 7.2-16 16-16l192 0c8.8 0 16 7.2 16 16s-7.2 16-16 16l-192 0c-8.8 0-16-7.2-16-16zm16 48l192 0c8.8 0 16 7.2 16 16s-7.2 16-16 16l-192 0c-8.8 0-16-7.2-16-16s7.2-16 16-16z"></path></svg>Tax Pros</a></li></ul></nav><div role="main" id="main-content" class="container mb-20 pt-1 scroll-mt-[2.5rem]"><div tabindex="0" id="overlay" style="display:none" role="main"></div><div class="hidden lg:block"><ul data-testid="breadcrumb" id="breadcrumbList" class="block my-2 text-black text-sm"><li class="breadcrumb"><span><a aria-label="Home this link will open in a new window" class="text-blue-500 hover:text-blue-600 active:text-blue-800 underline px-2" data-testid="" href="https://www.irs.gov/" rel="noopener" target="_blank">Home</a></span></li><li class="breadcrumb"><span><a aria-label="File this link will open in a new window" class="text-blue-500 hover:text-blue-600 active:text-blue-800 underline px-2" data-testid="" href="https://www.irs.gov/filing" rel="noopener" target="_blank">File</a></span></li><li class="breadcrumb"><span><a aria-label="Charities and Nonprofits this link will open in a new window" class="text-blue-500 hover:text-blue-600 active:text-blue-800 underline px-2" data-testid="" href="https://www.irs.gov/charities-and-nonprofits" rel="noopener" target="_blank">Charities and Nonprofits</a></span></li><li class="breadcrumb"><span><a aria-label="Search for Charities this link will open in a new window" class="text-blue-500 hover:text-blue-600 active:text-blue-800 underline px-2" data-testid="" href="https://www.irs.gov/charities-non-profits/tax-exempt-organization-search" rel="noopener" target="_blank">Search for Charities</a></span></li><li class="breadcrumb"><span><a aria-label="Search for Tax Exempt Organizations this link will open in a new window" class="text-blue-500 hover:text-blue-600 active:text-blue-800 underline px-2" data-testid="" href="https://www.irs.gov/charities-non-profits/search-for-tax-exempt-organizations" rel="noopener" target="_blank">Search for Tax Exempt Organizations</a></span></li><li class="breadcrumb"><span aria-current="page" class="px-2" data-testid="currentPage">Tax Exempt Organization Search</span></li></ul></div><h1 class="text-[2.5rem] font-bold" data-testid="page1Header">Tax Exempt Organization Search</h1><div class="mt-8"><form action="#" class="w-full" novalidate=""><div></div><div class="flex flex-col md:grid md:grid-cols-3 md:gap-2 lg:gap-6 md:mb-3"><div class="mb-4 md:mt-[1.35rem] lg:mt-0 fade-in block"><label for="searchType" data-testid="searchType" class="whitespace-nowrap">Select Database<!-- --> <button type="button" aria-expanded="false" data-testid="searchTypeHelpTip" id="searchTypeHelpTip" title="Search Type - Help Tip" class="help-link text-blue-500 inline hover:text-blue-600 focus:text-blue-700 active:text-blue-800" aria-label="Search Type - Help Tip"><svg aria-hidden="true" focusable="false" data-prefix="far" data-icon="circle-question" class="svg-inline--fa fa-circle-question fill-current mx-1" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" style="width:1em;height:1em"><path fill="currentColor" d="M464 256A208 208 0 1 0 48 256a208 208 0 1 0 416 0zM0 256a256 256 0 1 1 512 0A256 256 0 1 1 0 256zm169.8-90.7c7.9-22.3 29.1-37.3 52.8-37.3l58.3 0c34.9 0 63.1 28.3 63.1 63.1c0 22.6-12.1 43.5-31.7 54.8L280 264.4c-.2 13-10.9 23.6-24 23.6c-13.3 0-24-10.7-24-24l0-13.5c0-8.6 4.6-16.5 12.1-20.8l44.3-25.4c4.7-2.7 7.6-7.7 7.6-13.1c0-8.4-6.8-15.1-15.1-15.1l-58.3 0c-3.4 0-6.4 2.1-7.5 5.3l-.4 1.2c-4.4 12.5-18.2 19-30.6 14.6s-19-18.2-14.6-30.6l.4-1.2zM224 352a32 32 0 1 1 64 0 32 32 0 1 1 -64 0z"></path></svg></button></label><div class="relative"><select id="searchType" data-testid="searchType-tst" name="searchType" class="w-full block px-4 py-3 bg-transparent Dropdown_dropDown__ZxpEr mt-3 border-gray-700 border" aria-label="Select Database Select an option" aria-required="false" aria-describedby=""><option value="allSearch" data-testid="searchTypeallSearch" selected="">Search All</option><option value="pub78Search" data-testid="searchTypepub78Search">Pub 78 Data</option><option value="revokeSearch" data-testid="searchTyperevokeSearch">Auto-Revocation List</option><option value="lettersSearch" data-testid="searchTypelettersSearch">Determination Letters</option><option value="ePostSearch" data-testid="searchTypeePostSearch">Form 990-N (e-Postcard)</option><option value="returnsSearch" data-testid="searchTypereturnsSearch">Copies of Returns (990, 990-EZ, 990-PF, 990-T)</option></select><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-down" class="svg-inline--fa fa-chevron-down fa-1x absolute right-[16px] z-[-10] top-[15px]" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path fill="currentColor" d="M233.4 406.6c12.5 12.5 32.8 12.5 45.3 0l192-192c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L256 338.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l192 192z"></path></svg></div></div><div class="mb-4 md:mt-[1.35rem] lg:mt-0 fade-in block"><label for="searchBy" data-testid="searchBy" class="whitespace-nowrap">Search By<!-- --> <button type="button" aria-expanded="false" data-testid="searchByHelpTip" id="searchByHelpTip" title="Search By - Help Tip" class="help-link text-blue-500 inline hover:text-blue-600 focus:text-blue-700 active:text-blue-800" aria-label="Search By - Help Tip"><svg aria-hidden="true" focusable="false" data-prefix="far" data-icon="circle-question" class="svg-inline--fa fa-circle-question fill-current mx-1" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" style="width:1em;height:1em"><path fill="currentColor" d="M464 256A208 208 0 1 0 48 256a208 208 0 1 0 416 0zM0 256a256 256 0 1 1 512 0A256 256 0 1 1 0 256zm169.8-90.7c7.9-22.3 29.1-37.3 52.8-37.3l58.3 0c34.9 0 63.1 28.3 63.1 63.1c0 22.6-12.1 43.5-31.7 54.8L280 264.4c-.2 13-10.9 23.6-24 23.6c-13.3 0-24-10.7-24-24l0-13.5c0-8.6 4.6-16.5 12.1-20.8l44.3-25.4c4.7-2.7 7.6-7.7 7.6-13.1c0-8.4-6.8-15.1-15.1-15.1l-58.3 0c-3.4 0-6.4 2.1-7.5 5.3l-.4 1.2c-4.4 12.5-18.2 19-30.6 14.6s-19-18.2-14.6-30.6l.4-1.2zM224 352a32 32 0 1 1 64 0 32 32 0 1 1 -64 0z"></path></svg></button></label><div class="relative"><select id="searchBy" data-testid="searchBy-tst" name="searchBy" class="w-full block px-4 py-3 bg-transparent Dropdown_dropDown__ZxpEr mt-3 border-gray-700 border" aria-label="Search By Select an option" aria-required="false" aria-describedby=""><option value="EIN" data-testid="searchByEIN" selected="">Employer Identification Number (EIN)</option><option value="Org" data-testid="searchByOrg">Organization Name</option></select><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-down" class="svg-inline--fa fa-chevron-down fa-1x absolute right-[16px] z-[-10] top-[15px]" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path fill="currentColor" d="M233.4 406.6c12.5 12.5 32.8 12.5 45.3 0l192-192c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L256 338.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l192 192z"></path></svg></div></div><div class="fade-in mb-4 block"><div class="flex justify-between items-end"><label for="einTerm" class="block min-w-[115px]" data-testid="einTerm">Search Term<!-- --> <button type="button" aria-expanded="false" data-testid="einTermHelpTip" id="einTermHelpTip" title="Search Term - Help Tip" class="help-link text-blue-500 inline hover:text-blue-600 focus:text-blue-700 active:text-blue-800" aria-label="Search Term - Help Tip"><svg aria-hidden="true" focusable="false" data-prefix="far" data-icon="circle-question" class="svg-inline--fa fa-circle-question fill-current mx-1" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" style="width:1em;height:1em"><path fill="currentColor" d="M464 256A208 208 0 1 0 48 256a208 208 0 1 0 416 0zM0 256a256 256 0 1 1 512 0A256 256 0 1 1 0 256zm169.8-90.7c7.9-22.3 29.1-37.3 52.8-37.3l58.3 0c34.9 0 63.1 28.3 63.1 63.1c0 22.6-12.1 43.5-31.7 54.8L280 264.4c-.2 13-10.9 23.6-24 23.6c-13.3 0-24-10.7-24-24l0-13.5c0-8.6 4.6-16.5 12.1-20.8l44.3-25.4c4.7-2.7 7.6-7.7 7.6-13.1c0-8.4-6.8-15.1-15.1-15.1l-58.3 0c-3.4 0-6.4 2.1-7.5 5.3l-.4 1.2c-4.4 12.5-18.2 19-30.6 14.6s-19-18.2-14.6-30.6l.4-1.2zM224 352a32 32 0 1 1 64 0 32 32 0 1 1 -64 0z"></path></svg></button></label><span class="block text-gray-600 text-sm text-right md:hidden lg:block" data-testid="einTermHint">XX-XXXXXXX or XXXXXXXXX</span></div><span class="md:block text-gray-600 mt-1 text-sm hidden lg:hidden" data-testid="einTermHint">XX-XXXXXXX or XXXXXXXXX</span><div class="relative"><input id="einTerm" data-testid="einTerm-tst" name="einTerm" type="text" maxLength="10" placeholder="Enter EIN Number" class="w-full block mt-3 border-gray-700 border pl-4 pr-8 py-3" aria-label="Search Term Enter EIN Number format: XX-XXXXXXX or XXXXXXXXX" aria-required="false" aria-describedby="" value=""/><button style="top:13px;right:10px" class="hidden -ml-4 fade-in absolute" type="button" title="Clear Search Term field"><svg aria-hidden="true" focusable="false" data-prefix="far" data-icon="circle-xmark" class="svg-inline--fa fa-circle-xmark pointer-events-none text-blue-500 text-lg" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" id="clear-decryptTin-filter"><path fill="currentColor" d="M256 48a208 208 0 1 1 0 416 208 208 0 1 1 0-416zm0 464A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c-9.4 9.4-9.4 24.6 0 33.9l47 47-47 47c-9.4 9.4-9.4 24.6 0 33.9s24.6 9.4 33.9 0l47-47 47 47c9.4 9.4 24.6 9.4 33.9 0s9.4-24.6 0-33.9l-47-47 47-47c9.4-9.4 9.4-24.6 0-33.9s-24.6-9.4-33.9 0l-47 47-47-47c-9.4-9.4-24.6-9.4-33.9 0z"></path></svg></button></div></div><div class="fade-in mb-4 hidden"><div class="flex justify-between items-end"><label for="orgTerm" class="block min-w-[115px]" data-testid="orgTerm">Search Term<!-- --> <button type="button" aria-expanded="false" data-testid="orgTermHelpTip" id="orgTermHelpTip" title="Search Term - Help Tip" class="help-link text-blue-500 inline hover:text-blue-600 focus:text-blue-700 active:text-blue-800" aria-label="Search Term - Help Tip"><svg aria-hidden="true" focusable="false" data-prefix="far" data-icon="circle-question" class="svg-inline--fa fa-circle-question fill-current mx-1" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" style="width:1em;height:1em"><path fill="currentColor" d="M464 256A208 208 0 1 0 48 256a208 208 0 1 0 416 0zM0 256a256 256 0 1 1 512 0A256 256 0 1 1 0 256zm169.8-90.7c7.9-22.3 29.1-37.3 52.8-37.3l58.3 0c34.9 0 63.1 28.3 63.1 63.1c0 22.6-12.1 43.5-31.7 54.8L280 264.4c-.2 13-10.9 23.6-24 23.6c-13.3 0-24-10.7-24-24l0-13.5c0-8.6 4.6-16.5 12.1-20.8l44.3-25.4c4.7-2.7 7.6-7.7 7.6-13.1c0-8.4-6.8-15.1-15.1-15.1l-58.3 0c-3.4 0-6.4 2.1-7.5 5.3l-.4 1.2c-4.4 12.5-18.2 19-30.6 14.6s-19-18.2-14.6-30.6l.4-1.2zM224 352a32 32 0 1 1 64 0 32 32 0 1 1 -64 0z"></path></svg></button></label></div><div class="relative"><input id="orgTerm" data-testid="orgTerm-tst" name="orgTerm" type="text" maxLength="70" placeholder="Enter Organization Name" class="w-full block mt-3 border-gray-700 border pl-4 pr-8 py-3" aria-label="Search Term Enter Organization Name " aria-required="false" aria-describedby="" value=""/><button style="top:13px;right:10px" class="hidden -ml-4 fade-in absolute" type="button" title="Clear Search Term field"><svg aria-hidden="true" focusable="false" data-prefix="far" data-icon="circle-xmark" class="svg-inline--fa fa-circle-xmark pointer-events-none text-blue-500 text-lg" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" id="clear-decryptTin-filter"><path fill="currentColor" d="M256 48a208 208 0 1 1 0 416 208 208 0 1 1 0-416zm0 464A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c-9.4 9.4-9.4 24.6 0 33.9l47 47-47 47c-9.4 9.4-9.4 24.6 0 33.9s24.6 9.4 33.9 0l47-47 47 47c9.4 9.4 24.6 9.4 33.9 0s9.4-24.6 0-33.9l-47-47 47-47c9.4-9.4 9.4-24.6 0-33.9s-24.6-9.4-33.9 0l-47 47-47-47c-9.4-9.4-24.6-9.4-33.9 0z"></path></svg></button></div></div></div><div class="flex flex-col md:grid md:grid-cols-3 md:gap-2 lg:gap-6 md:mb-3"><div class="fade-in mb-4 block"><div class="flex justify-between items-end"><label for="city" class="block min-w-[115px]" data-testid="city">City<!-- --> </label></div><div class="relative"><input id="city" data-testid="city-tst" name="city" type="text" maxLength="70" placeholder="Enter City" class="w-full block mt-3 border-gray-700 border pl-4 pr-8 py-3" aria-label="City Enter City " aria-required="false" aria-describedby="" value=""/><button style="top:13px;right:10px" class="hidden -ml-4 fade-in absolute" type="button" title="Clear City field"><svg aria-hidden="true" focusable="false" data-prefix="far" data-icon="circle-xmark" class="svg-inline--fa fa-circle-xmark pointer-events-none text-blue-500 text-lg" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" id="clear-decryptTin-filter"><path fill="currentColor" d="M256 48a208 208 0 1 1 0 416 208 208 0 1 1 0-416zm0 464A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c-9.4 9.4-9.4 24.6 0 33.9l47 47-47 47c-9.4 9.4-9.4 24.6 0 33.9s24.6 9.4 33.9 0l47-47 47 47c9.4 9.4 24.6 9.4 33.9 0s9.4-24.6 0-33.9l-47-47 47-47c9.4-9.4 9.4-24.6 0-33.9s-24.6-9.4-33.9 0l-47 47-47-47c-9.4-9.4-24.6-9.4-33.9 0z"></path></svg></button></div></div><div class="mb-4 fade-in block"><label for="state" data-testid="state" class="whitespace-nowrap">State<!-- --> </label><div class="relative"><select id="state" data-testid="state-tst" name="state" class="w-full block px-4 py-3 bg-transparent Dropdown_dropDown__ZxpEr mt-3 border-gray-700 border" aria-label="State Select an option" aria-required="false" aria-describedby=""><option value="All States" data-testid="stateAll States" selected="">All States</option><option value="AA" data-testid="stateAA">U.S. Armed Forces - Americas</option><option value="AE" data-testid="stateAE">U.S. Armed Forces - Europe</option><option value="AK" data-testid="stateAK">Alaska</option><option value="AL" data-testid="stateAL">Alabama</option><option value="AP" data-testid="stateAP">U.S. Armed Forces - Pacific</option><option value="AR" data-testid="stateAR">Arkansas</option><option value="AS" data-testid="stateAS">American Samoa</option><option value="AZ" data-testid="stateAZ">Arizona</option><option value="CA" data-testid="stateCA">California</option><option value="CO" data-testid="stateCO">Colorado</option><option value="CT" data-testid="stateCT">Connecticut</option><option value="DC" data-testid="stateDC">District of Columbia</option><option value="DE" data-testid="stateDE">Delaware</option><option value="FL" data-testid="stateFL">Florida</option><option value="FM" data-testid="stateFM">Micronesia</option><option value="GA" data-testid="stateGA">Georgia</option><option value="GU" data-testid="stateGU">Guam</option><option value="HI" data-testid="stateHI">Hawaii</option><option value="IA" data-testid="stateIA">Iowa</option><option value="ID" data-testid="stateID">Idaho</option><option value="IL" data-testid="stateIL">Illinois</option><option value="IN" data-testid="stateIN">Indiana</option><option value="KS" data-testid="stateKS">Kansas</option><option value="KY" data-testid="stateKY">Kentucky</option><option value="LA" data-testid="stateLA">Louisiana</option><option value="MA" data-testid="stateMA">Massachusetts</option><option value="MD" data-testid="stateMD">Maryland</option><option value="ME" data-testid="stateME">Maine</option><option value="MH" data-testid="stateMH">Marshall Islands</option><option value="MI" data-testid="stateMI">Michigan</option><option value="MN" data-testid="stateMN">Minnesota</option><option value="MO" data-testid="stateMO">Missouri</option><option value="MP" data-testid="stateMP">Northern Mariana Islands</option><option value="MS" data-testid="stateMS">Mississippi</option><option value="MT" data-testid="stateMT">Montana</option><option value="NC" data-testid="stateNC">North Carolina</option><option value="ND" data-testid="stateND">North Dakota</option><option value="NE" data-testid="stateNE">Nebraska</option><option value="NH" data-testid="stateNH">New Hampshire</option><option value="NJ" data-testid="stateNJ">New Jersey</option><option value="NM" data-testid="stateNM">New Mexico</option><option value="NV" data-testid="stateNV">Nevada</option><option value="NY" data-testid="stateNY">New York</option><option value="OH" data-testid="stateOH">Ohio</option><option value="OK" data-testid="stateOK">Oklahoma</option><option value="OR" data-testid="stateOR">Oregon</option><option value="PA" data-testid="statePA">Pennsylvania</option><option value="PR" data-testid="statePR">Puerto Rico</option><option value="PW" data-testid="statePW">Palau</option><option value="RI" data-testid="stateRI">Rhode Island</option><option value="SC" data-testid="stateSC">South Carolina</option><option value="SD" data-testid="stateSD">South Dakota</option><option value="TN" data-testid="stateTN">Tennessee</option><option value="TX" data-testid="stateTX">Texas</option><option value="UT" data-testid="stateUT">Utah</option><option value="VA" data-testid="stateVA">Virginia</option><option value="VI" data-testid="stateVI">Virgin Islands</option><option value="VT" data-testid="stateVT">Vermont</option><option value="WA" data-testid="stateWA">Washington</option><option value="WI" data-testid="stateWI">Wisconsin</option><option value="WV" data-testid="stateWV">West Virginia</option><option value="WY" data-testid="stateWY">Wyoming</option></select><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-down" class="svg-inline--fa fa-chevron-down fa-1x absolute right-[16px] z-[-10] top-[15px]" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path fill="currentColor" d="M233.4 406.6c12.5 12.5 32.8 12.5 45.3 0l192-192c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L256 338.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l192 192z"></path></svg></div></div><div class="mb-4 fade-in block"><label for="country" data-testid="country" class="whitespace-nowrap">Country<!-- --> </label><div class="relative"><select id="country" data-testid="country-tst" name="country" class="w-full block px-4 py-3 bg-transparent Dropdown_dropDown__ZxpEr mt-3 border-gray-700 border" aria-label="Country Select an option" aria-required="false" aria-describedby=""><option value="All Countries" data-testid="countryAll Countries">All Countries</option><option value="AF" data-testid="countryAF">Afghanistan</option><option value="AX" data-testid="countryAX">Akrotiri</option><option value="AL" data-testid="countryAL">Albania</option><option value="AG" data-testid="countryAG">Algeria</option><option value="AQ" data-testid="countryAQ">American Samoa</option><option value="AN" data-testid="countryAN">Andorra</option><option value="AO" data-testid="countryAO">Angola</option><option value="AV" data-testid="countryAV">Anguilla</option><option value="AY" data-testid="countryAY">Antarctica</option><option value="AC" data-testid="countryAC">Antigua and Barbuda</option><option value="AR" data-testid="countryAR">Argentina</option><option value="AM" data-testid="countryAM">Armenia</option><option value="AA" data-testid="countryAA">Aruba</option><option value="XA" data-testid="countryXA">Ascension</option><option value="AT" data-testid="countryAT">Ashmore and Cartier Islands</option><option value="AS" data-testid="countryAS">Australia</option><option value="AU" data-testid="countryAU">Austria</option><option value="AJ" data-testid="countryAJ">Azerbaijan</option><option value="BF" data-testid="countryBF">Bahamas</option><option value="BA" data-testid="countryBA">Bahrain</option><option value="FQ" data-testid="countryFQ">Baker Island</option><option value="BG" data-testid="countryBG">Bangladesh</option><option value="BB" data-testid="countryBB">Barbados</option><option value="BO" data-testid="countryBO">Belarus</option><option value="BE" data-testid="countryBE">Belgium</option><option value="BH" data-testid="countryBH">Belize</option><option value="BN" data-testid="countryBN">Benin</option><option value="BD" data-testid="countryBD">Bermuda</option><option value="BT" data-testid="countryBT">Bhutan</option><option value="BL" data-testid="countryBL">Bolivia</option><option value="BK" data-testid="countryBK">Bosnia-Herzegovina</option><option value="BC" data-testid="countryBC">Botswana</option><option value="BV" data-testid="countryBV">Bouvet Island</option><option value="BR" data-testid="countryBR">Brazil</option><option value="IO" data-testid="countryIO">British Indian Ocean Territory</option><option value="VI" data-testid="countryVI">British Virgin Islands</option><option value="BX" data-testid="countryBX">Brunei</option><option value="BU" data-testid="countryBU">Bulgaria</option><option value="UV" data-testid="countryUV">Burkina Faso</option><option value="BM" data-testid="countryBM">Burma</option><option value="BY" data-testid="countryBY">Burundi</option><option value="CB" data-testid="countryCB">Cambodia</option><option value="CM" data-testid="countryCM">Cameroon</option><option value="CA" data-testid="countryCA">Canada</option><option value="CV" data-testid="countryCV">Cape Verde</option><option value="CJ" data-testid="countryCJ">Cayman Islands</option><option value="CT" data-testid="countryCT">Central African Republic</option><option value="CD" data-testid="countryCD">Chad</option><option value="CI" data-testid="countryCI">Chile</option><option value="CH" data-testid="countryCH">China</option><option value="KT" data-testid="countryKT">Christmas Island</option><option value="IP" data-testid="countryIP">Clipperton Island</option><option value="CK" data-testid="countryCK">Cocos (Keeling) Islands</option><option value="CO" data-testid="countryCO">Colombia</option><option value="CN" data-testid="countryCN">Comoros</option><option value="CF" data-testid="countryCF">Congo (Brazzaville)</option><option value="CG" data-testid="countryCG">Congo (Kinshasa)</option><option value="CW" data-testid="countryCW">Cook Islands</option><option value="CR" data-testid="countryCR">Coral Sea Islands</option><option value="CS" data-testid="countryCS">Costa Rica</option><option value="IV" data-testid="countryIV">Cote D'Ivoire (Ivory Coast)</option><option value="HR" data-testid="countryHR">Croatia</option><option value="CU" data-testid="countryCU">Cuba</option><option value="UC" data-testid="countryUC">Curacao</option><option value="CY" data-testid="countryCY">Cyprus</option><option value="EZ" data-testid="countryEZ">Czech Republic</option><option value="DA" data-testid="countryDA">Denmark</option><option value="DX" data-testid="countryDX">Dhekelia</option><option value="DJ" data-testid="countryDJ">Djibouti</option><option value="DO" data-testid="countryDO">Dominica</option><option value="DR" data-testid="countryDR">Dominican Republic</option><option value="TT" data-testid="countryTT">East Timor</option><option value="EC" data-testid="countryEC">Ecuador</option><option value="EG" data-testid="countryEG">Egypt</option><option value="ES" data-testid="countryES">El Salvador</option><option value="EK" data-testid="countryEK">Equatorial Guinea</option><option value="ER" data-testid="countryER">Eritrea</option><option value="EN" data-testid="countryEN">Estonia</option><option value="ET" data-testid="countryET">Ethiopia</option><option value="FK" data-testid="countryFK">Falkland Islands (Islas Malvinas)</option><option value="FO" data-testid="countryFO">Faroe Islands</option><option value="FM" data-testid="countryFM">Federated States of Micronesia</option><option value="FJ" data-testid="countryFJ">Fiji</option><option value="FI" data-testid="countryFI">Finland</option><option value="FR" data-testid="countryFR">France</option><option value="FP" data-testid="countryFP">French Polynesia</option><option value="FS" data-testid="countryFS">French Southern and Antarctic Lands</option><option value="GB" data-testid="countryGB">Gabon</option><option value="GG" data-testid="countryGG">Georgia</option><option value="GM" data-testid="countryGM">Germany</option><option value="GH" data-testid="countryGH">Ghana</option><option value="GI" data-testid="countryGI">Gibraltar</option><option value="GR" data-testid="countryGR">Greece</option><option value="GL" data-testid="countryGL">Greenland</option><option value="GJ" data-testid="countryGJ">Grenada</option><option value="GQ" data-testid="countryGQ">Guam</option><option value="GT" data-testid="countryGT">Guatemala</option><option value="GK" data-testid="countryGK">Guernsey</option><option value="GV" data-testid="countryGV">Guinea</option><option value="PU" data-testid="countryPU">Guinea-Bissau</option><option value="GY" data-testid="countryGY">Guyana</option><option value="HA" data-testid="countryHA">Haiti</option><option value="HM" data-testid="countryHM">Heard Island and McDonald Islands</option><option value="VT" data-testid="countryVT">Holy See</option><option value="HO" data-testid="countryHO">Honduras</option><option value="HK" data-testid="countryHK">Hong Kong</option><option value="HQ" data-testid="countryHQ">Howland Island</option><option value="HU" data-testid="countryHU">Hungary</option><option value="IC" data-testid="countryIC">Iceland</option><option value="IN" data-testid="countryIN">India</option><option value="ID" data-testid="countryID">Indonesia</option><option value="IR" data-testid="countryIR">Iran</option><option value="IZ" data-testid="countryIZ">Iraq</option><option value="EI" data-testid="countryEI">Ireland</option><option value="IS" data-testid="countryIS">Israel</option><option value="IT" data-testid="countryIT">Italy</option><option value="JM" data-testid="countryJM">Jamaica</option><option value="JN" data-testid="countryJN">Jan Mayen</option><option value="JA" data-testid="countryJA">Japan</option><option value="DQ" data-testid="countryDQ">Jarvis Island</option><option value="JE" data-testid="countryJE">Jersey</option><option value="JQ" data-testid="countryJQ">Johnston Atoll</option><option value="JO" data-testid="countryJO">Jordan</option><option value="KZ" data-testid="countryKZ">Kazakhstan</option><option value="KE" data-testid="countryKE">Kenya</option><option value="KQ" data-testid="countryKQ">Kingman Reef</option><option value="KR" data-testid="countryKR">Kiribati</option><option value="KN" data-testid="countryKN">Korea, Democratic People's Republic of (North)</option><option value="KS" data-testid="countryKS">Korea, Republic of (South)</option><option value="KV" data-testid="countryKV">Kosovo</option><option value="KU" data-testid="countryKU">Kuwait</option><option value="KG" data-testid="countryKG">Kyrgyzstan</option><option value="LA" data-testid="countryLA">Laos</option><option value="LG" data-testid="countryLG">Latvia</option><option value="LE" data-testid="countryLE">Lebanon</option><option value="LT" data-testid="countryLT">Lesotho</option><option value="LI" data-testid="countryLI">Liberia</option><option value="LY" data-testid="countryLY">Libya</option><option value="LS" data-testid="countryLS">Liechtenstein</option><option value="LH" data-testid="countryLH">Lithuania</option><option value="LU" data-testid="countryLU">Luxembourg</option><option value="MC" data-testid="countryMC">Macau</option><option value="MK" data-testid="countryMK">Macedonia</option><option value="MA" data-testid="countryMA">Madagascar</option><option value="MI" data-testid="countryMI">Malawi</option><option value="MY" data-testid="countryMY">Malaysia</option><option value="MV" data-testid="countryMV">Maldives</option><option value="ML" data-testid="countryML">Mali</option><option value="MT" data-testid="countryMT">Malta</option><option value="IM" data-testid="countryIM">Man, Isle of</option><option value="RM" data-testid="countryRM">Marshall Islands</option><option value="MR" data-testid="countryMR">Mauritania</option><option value="MP" data-testid="countryMP">Mauritius</option><option value="MF" data-testid="countryMF">Mayotte</option><option value="MX" data-testid="countryMX">Mexico</option><option value="MQ" data-testid="countryMQ">Midway Islands</option><option value="MD" data-testid="countryMD">Moldova</option><option value="MN" data-testid="countryMN">Monaco</option><option value="MG" data-testid="countryMG">Mongolia</option><option value="MJ" data-testid="countryMJ">Montenegro</option><option value="MH" data-testid="countryMH">Montserrat</option><option value="MO" data-testid="countryMO">Morocco</option><option value="MZ" data-testid="countryMZ">Mozambique</option><option value="WA" data-testid="countryWA">Namibia</option><option value="NR" data-testid="countryNR">Nauru</option><option value="BQ" data-testid="countryBQ">Navassa Island</option><option value="NP" data-testid="countryNP">Nepal</option><option value="NL" data-testid="countryNL">Netherlands</option><option value="NC" data-testid="countryNC">New Caledonia</option><option value="NZ" data-testid="countryNZ">New Zealand</option><option value="NU" data-testid="countryNU">Nicaragua</option><option value="NG" data-testid="countryNG">Niger</option><option value="NI" data-testid="countryNI">Nigeria</option><option value="NE" data-testid="countryNE">Niue</option><option value="NF" data-testid="countryNF">Norfolk Island</option><option value="CQ" data-testid="countryCQ">Northern Mariana Islands</option><option value="NO" data-testid="countryNO">Norway</option><option value="MU" data-testid="countryMU">Oman</option><option value="OC" data-testid="countryOC">Other Country</option><option value="PK" data-testid="countryPK">Pakistan</option><option value="PS" data-testid="countryPS">Palau</option><option value="LQ" data-testid="countryLQ">Palmyra Atoll</option><option value="PM" data-testid="countryPM">Panama</option><option value="PP" data-testid="countryPP">Papua-New Guinea</option><option value="PF" data-testid="countryPF">Paracel Islands</option><option value="PA" data-testid="countryPA">Paraguay</option><option value="PE" data-testid="countryPE">Peru</option><option value="RP" data-testid="countryRP">Philippines</option><option value="PC" data-testid="countryPC">Pitcairn Islands</option><option value="PL" data-testid="countryPL">Poland</option><option value="PO" data-testid="countryPO">Portugal</option><option value="RQ" data-testid="countryRQ">Puerto Rico</option><option value="QA" data-testid="countryQA">Qatar</option><option value="RO" data-testid="countryRO">Romania</option><option value="RS" data-testid="countryRS">Russia</option><option value="RW" data-testid="countryRW">Rwanda</option><option value="TB" data-testid="countryTB">Saint Barthelemy</option><option value="RN" data-testid="countryRN">Saint Martin</option><option value="WS" data-testid="countryWS">Samoa</option><option value="SM" data-testid="countrySM">San Marino</option><option value="TP" data-testid="countryTP">Sao Tome and Principe</option><option value="SA" data-testid="countrySA">Saudi Arabia</option><option value="SG" data-testid="countrySG">Senegal</option><option value="RB" data-testid="countryRB">Serbia</option><option value="SE" data-testid="countrySE">Seychelles</option><option value="SL" data-testid="countrySL">Sierra Leone</option><option value="SN" data-testid="countrySN">Singapore</option><option value="NN" data-testid="countryNN">Sint Maarten</option><option value="LO" data-testid="countryLO">Slovakia</option><option value="SI" data-testid="countrySI">Slovenia</option><option value="BP" data-testid="countryBP">Solomon Islands</option><option value="SO" data-testid="countrySO">Somalia</option><option value="SF" data-testid="countrySF">South Africa</option><option value="SX" data-testid="countrySX">South Georgia and the South Sandwich Islands</option><option value="OD" data-testid="countryOD">South Sudan</option><option value="SP" data-testid="countrySP">Spain</option><option value="PG" data-testid="countryPG">Spratly Islands</option><option value="CE" data-testid="countryCE">Sri Lanka</option><option value="SH" data-testid="countrySH">St. Helena</option><option value="SC" data-testid="countrySC">St. Kitts and Nevis</option><option value="ST" data-testid="countryST">St. Lucia Island</option><option value="SB" data-testid="countrySB">St. Pierre and Miquelon</option><option value="VC" data-testid="countryVC">St. Vincent and the Grenadines</option><option value="SU" data-testid="countrySU">Sudan</option><option value="NS" data-testid="countryNS">Suriname</option><option value="SV" data-testid="countrySV">Svalbard</option><option value="WZ" data-testid="countryWZ">Swaziland</option><option value="SW" data-testid="countrySW">Sweden</option><option value="SZ" data-testid="countrySZ">Switzerland</option><option value="SY" data-testid="countrySY">Syria</option><option value="TW" data-testid="countryTW">Taiwan</option><option value="TI" data-testid="countryTI">Tajikistan</option><option value="TZ" data-testid="countryTZ">Tanzania</option><option value="TH" data-testid="countryTH">Thailand</option><option value="GA" data-testid="countryGA">The Gambia</option><option value="TO" data-testid="countryTO">Togo</option><option value="TL" data-testid="countryTL">Tokelau</option><option value="TN" data-testid="countryTN">Tonga</option><option value="TD" data-testid="countryTD">Trinidad and Tobago</option><option value="TS" data-testid="countryTS">Tunisia</option><option value="TU" data-testid="countryTU">Turkey</option><option value="TX" data-testid="countryTX">Turkmenistan</option><option value="TK" data-testid="countryTK">Turks and Caicos Islands</option><option value="TV" data-testid="countryTV">Tuvalu</option><option value="UG" data-testid="countryUG">Uganda</option><option value="UP" data-testid="countryUP">Ukraine</option><option value="AE" data-testid="countryAE">United Arab Emirates</option><option value="UK" data-testid="countryUK">United Kingdom (England, Northern Ireland, Scotland, and Wales)</option><option value="US" data-testid="countryUS" selected="">United States</option><option value="UY" data-testid="countryUY">Uruguay</option><option value="UZ" data-testid="countryUZ">Uzbekistan</option><option value="NH" data-testid="countryNH">Vanuatu</option><option value="VE" data-testid="countryVE">Venezuela</option><option value="VM" data-testid="countryVM">Vietnam</option><option value="VQ" data-testid="countryVQ">Virgin Islands</option><option value="WQ" data-testid="countryWQ">Wake Island</option><option value="WF" data-testid="countryWF">Wallis and Futuna</option><option value="WI" data-testid="countryWI">Western Sahara</option><option value="YM" data-testid="countryYM">Yemen (Aden)</option><option value="YI" data-testid="countryYI">Yugoslavia</option><option value="ZA" data-testid="countryZA">Zambia</option><option value="ZI" data-testid="countryZI">Zimbabwe</option></select><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-down" class="svg-inline--fa fa-chevron-down fa-1x absolute right-[16px] z-[-10] top-[15px]" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path fill="currentColor" d="M233.4 406.6c12.5 12.5 32.8 12.5 45.3 0l192-192c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L256 338.7 86.6 169.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l192 192z"></path></svg></div></div></div><div class="buttons my-10 fade-in"><button class="border-2 bg-white border-blue-500 text-blue-500 leading-relaxed uppercase py-2 px-4 rounded-sm hover:border-blue-600 hover:text-blue-600 focus:border-blue-700 focus:text-blue-700 active:border-blue-800 active:text-blue-800 w-full sm:w-auto mb-3 mr-3" data-component="Button" aria-label="Reset" type="button" data-testid="resetButton">Reset<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-right" class="svg-inline--fa fa-chevron-right ml-4 hidden" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 320 512"><path fill="currentColor" d="M310.6 233.4c12.5 12.5 12.5 32.8 0 45.3l-192 192c-12.5 12.5-32.8 12.5-45.3 0s-12.5-32.8 0-45.3L242.7 256 73.4 86.6c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0l192 192z"></path></svg></button><button class="border-2 bg-blue-500 border-blue-500 text-white leading-relaxed uppercase py-2 px-4 rounded-sm hover:border-blue-600 hover:bg-blue-600 focus:border-blue-700 focus:bg-blue-700 active:border-blue-800 active:bg-blue-800 w-full sm:w-auto mb-3 mr-3" data-component="Button" aria-label="Search" type="submit" data-testid="submitButton">Search<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="chevron-right" class="svg-inline--fa fa-chevron-right ml-4 hidden" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 320 512"><path fill="currentColor" d="M310.6 233.4c12.5 12.5 12.5 32.8 0 45.3l-192 192c-12.5 12.5-32.8 12.5-45.3 0s-12.5-32.8 0-45.3L242.7 256 73.4 86.6c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0l192 192z"></path></svg></button><button id="searchTipsLink" type="button" class="text-blue-500 hover:text-blue-600 active:text-blue-800 underline px-2" data-testid="searchTipsLink" title="Search Tips">Search Tips</button></div></form></div><button id="backToTop" class="BackToTop_hidden__bNpMA BackToTop_backToTop__WJSnZ" data-testid="BackToTop" tabindex="-1"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="circle-arrow-up" class="svg-inline--fa fa-circle-arrow-up text-4xl" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path fill="currentColor" d="M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM385 215c9.4 9.4 9.4 24.6 0 33.9s-24.6 9.4-33.9 0l-71-71L280 392c0 13.3-10.7 24-24 24s-24-10.7-24-24l0-214.1-71 71c-9.4 9.4-24.6 9.4-33.9 0s-9.4-24.6 0-33.9L239 103c9.4-9.4 24.6-9.4 33.9 0L385 215z"></path></svg><span>Top</span></button></div><footer class="footer mt-auto"><div class="footerTop text-black bg-gray-400 flex-shrink border-t-5 border-black" role="navigation"><div class="menuGroup container pt-5 md:pt-11 pb-2"><div class="flex flex-col md:flex-row"><div class="footerTopGroup md:flex-1 md:pr-3 lg:pr-6"><h3 data-testid="OurAgency" class="groupLabel inline-block uppercase mb-3 leading-none"><span class="groupLabelSpan text-black uppercase font-bold inline-block">Our Agency</span></h3><ul id="our-agency" class="groupList ml-6 md:ml-0 md:block hidden"><li class="column mb-5 text-black"><a aria-label="About IRS This link will open in a new window." class="hover:underline leading-none" data-testid="aboutIrsLink" href="https://www.irs.gov/about-irs" rel="noopener noreferrer" target="_blank">About IRS</a></li><li class="column mb-5 text-black"><a aria-label="Careers This link will open in a new window." class="hover:underline leading-none" data-testid="jobsLink" href="https://jobs.irs.gov/" rel="noopener noreferrer" target="_blank">Careers</a></li><li class="column mb-5 text-black"><a aria-label="Operations and Budget This link will open in a new window." class="hover:underline leading-none" data-testid="operationsAndBudgetLink" href="https://www.irs.gov/statistics/soi-tax-stats-irs-operations-and-budget" rel="noopener noreferrer" target="_blank">Operations and Budget</a></li><li class="column mb-5 text-black"><a aria-label="Tax Statistics This link will open in a new window." class="hover:underline leading-none" data-testid="statsLink" href="https://www.irs.gov/statistics" rel="noopener noreferrer" target="_blank">Tax Statistics</a></li><li class="column mb-5 text-black"><a aria-label="Help This link will open in a new window." class="hover:underline leading-none" data-testid="helpLinkFooter" href="https://www.irs.gov/help/telephone-assistance" rel="noopener noreferrer" target="_blank">Help</a></li><li class="column mb-5 text-black"><a aria-label="Find a Local Office This link will open in a new window." class="hover:underline leading-none" data-testid="contectLink" href="https://www.irs.gov/help/contact-your-local-irs-office" rel="noopener noreferrer" target="_blank">Find a Local Office</a></li></ul></div><div class="footerTopGroup md:flex-1 md:pr-3 lg:pr-6"><h3 data-testid="KnowYourRights" class="groupLabel inline-block uppercase mb-3 leading-none"><span class="groupLabelSpan text-black uppercase font-bold inline-block">Know Your Rights</span></h3><ul id="know-your-rights" class="groupList ml-6 md:ml-0 md:block hidden"><li class="column mb-5 text-black"><a aria-label="Taxpayer Bill of Rights This link will open in a new window." class="hover:underline leading-none" data-testid="taxBORLink" href="https://www.irs.gov/taxpayer-bill-of-rights" rel="noopener noreferrer" target="_blank">Taxpayer Bill of Rights</a></li><li class="column mb-5 text-black"><a aria-label="Taxpayer Advocate Service This link will open in a new window." class="hover:underline leading-none" data-testid="taxAdvocateLink" href="https://www.irs.gov/taxpayer-advocate" rel="noopener noreferrer" target="_blank">Taxpayer Advocate Service</a></li><li class="column mb-5 text-black"><a aria-label="Independent Office of Appeals This link will open in a new window." class="hover:underline leading-none" data-testid="appealsLink" href="https://www.irs.gov/appeals" rel="noopener noreferrer" target="_blank">Independent Office of Appeals</a></li><li class="column mb-5 text-black"><a aria-label="Civil Rights This link will open in a new window." class="hover:underline leading-none" data-testid="civilRightsLink" href="https://www.irs.gov/about-irs/protecting-taxpayer-civil-rights" rel="noopener noreferrer" target="_blank">Civil Rights</a></li><li class="column mb-5 text-black"><a aria-label="FOIA This link will open in a new window." class="hover:underline leading-none" data-testid="freedomInfoActLink" href="https://www.irs.gov/privacy-disclosure/irs-freedom-of-information" rel="noopener noreferrer" target="_blank">FOIA</a></li><li class="column mb-5 text-black"><a aria-label="No FEAR Act Data This link will open in a new window." class="hover:underline leading-none" data-testid="noFearLink" href="https://home.treasury.gov/footer/no-fear-act" rel="noopener noreferrer" target="_blank">No FEAR Act Data<svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1rem" width="1rem" viewBox="0 0 40 40" class="ml-1 relative inline" data-testid="externalLink" style="vertical-align:baseline;position:relative;top:3px"><g><path d="m31.4 20.7v7.2q0 2.6-1.9 4.5t-4.5 1.9h-18.6q-2.6 0-4.5-1.9t-1.9-4.5v-18.6q0-2.7 1.9-4.6t4.5-1.8h15.7q0.4 0 0.6 0.2t0.2 0.5v1.4q0 0.3-0.2 0.5t-0.6 0.2h-15.7q-1.4 0-2.5 1.1t-1 2.5v18.6q0 1.4 1 2.5t2.5 1h18.6q1.5 0 2.5-1t1.1-2.5v-7.2q0-0.3 0.2-0.5t0.5-0.2h1.4q0.3 0 0.5 0.2t0.2 0.5z m8.6-19.3v11.5q0 0.5-0.4 1t-1 0.4-1-0.4l-4-4-14.5 14.6q-0.2 0.2-0.5 0.2t-0.5-0.2l-2.6-2.6q-0.2-0.2-0.2-0.5t0.2-0.5l14.6-14.5-4-4q-0.4-0.4-0.4-1t0.4-1 1-0.4h11.5q0.6 0 1 0.4t0.4 1z"></path></g></svg></a></li></ul></div><div class="footerTopGroup md:flex-1 md:pr-3 lg:pr-6"><h3 data-testid="ResolveanIssue" class="groupLabel inline-block uppercase mb-3 leading-none"><span class="groupLabelSpan text-black uppercase font-bold inline-block">Resolve an Issue</span></h3><ul id="resolve-an-issue" class="groupList ml-6 md:ml-0 md:block hidden"><li class="column mb-5 text-black"><a aria-label="IRS Notices and Letters This link will open in a new window." class="hover:underline leading-none" data-testid="respondNoticeLink" href="https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter" rel="noopener noreferrer" target="_blank">IRS Notices and Letters</a></li><li class="column mb-5 text-black"><a aria-label="Identity Theft This link will open in a new window." class="hover:underline leading-none" data-testid="identityTheftLink" href="https://www.irs.gov/identity-theft-central" rel="noopener noreferrer" target="_blank">Identity Theft</a></li><li class="column mb-5 text-black"><a aria-label="Phishing This link will open in a new window." class="hover:underline leading-none" data-testid="phisingLink" href="https://www.irs.gov/privacy-disclosure/report-phishing" rel="noopener noreferrer" target="_blank">Phishing</a></li><li class="column mb-5 text-black"><a aria-label="Tax Fraud This link will open in a new window." class="hover:underline leading-none" data-testid="taxFraudLink" href="https://www.irs.gov/compliance/criminal-investigation/tax-fraud-alerts" rel="noopener noreferrer" target="_blank">Tax Fraud</a></li><li class="column mb-5 text-black"><a aria-label="Criminal Investigation This link will open in a new window." class="hover:underline leading-none" data-testid="criminalInvestigationLink" href="https://www.irs.gov/compliance/criminal-investigation" rel="noopener noreferrer" target="_blank">Criminal Investigation</a></li><li class="column mb-5 text-black"><a aria-label="Whistleblower Office This link will open in a new window." class="hover:underline leading-none" data-testid="whistleblowerLink" href="https://www.irs.gov/compliance/whistleblower-office" rel="noopener noreferrer" target="_blank">Whistleblower Office</a></li></ul></div><div class="footerTopGroup md:flex-1 md:pr-3 lg:pr-6"><h3 data-testid="Languages" class="groupLabel inline-block uppercase mb-3 leading-none"><span class="groupLabelSpan text-black uppercase font-bold inline-block">Languages</span></h3><ul id="languages" class="groupList ml-6 md:ml-0 md:block hidden"><li class="column mb-5 text-black"><a aria-label="Español This link will open in a new window." class="hover:underline leading-none" data-testid="spanishLinkFooter" href="https://www.irs.gov/es" lang="es" rel="noopener noreferrer" target="_blank">Español</a></li><li class="column mb-5 text-black"><a aria-label="中文 (简体) This link will open in a new window." class="hover:underline leading-none" data-testid="chineseSimplifiedLinkfooter" href="https://www.irs.gov/zh-hans" lang="zh-hans" rel="noopener noreferrer" target="_blank">中文 (简体)</a></li><li class="column mb-5 text-black"><a aria-label="中文 (繁體) This link will open in a new window." class="hover:underline leading-none" data-testid="chineseTraditionalLinkfooter" href="https://www.irs.gov/zh-hant" lang="zh-hant" rel="noopener noreferrer" target="_blank">中文 (繁體)</a></li><li class="column mb-5 text-black"><a aria-label="한국어 This link will open in a new window." class="hover:underline leading-none" data-testid="koreanLinkFooter" href="https://www.irs.gov/ko" lang="ko" rel="noopener noreferrer" target="_blank">한국어</a></li><li class="column mb-5 text-black"><a aria-label="Pусский This link will open in a new window." class="hover:underline leading-none" data-testid="russianLinkFooter" href="https://www.irs.gov/ru" lang="ru" rel="noopener noreferrer" target="_blank">Pусский</a></li><li class="column mb-5 text-black"><a aria-label="Tiếng Việt This link will open in a new window." class="hover:underline leading-none" data-testid="vietnameseLinkFooter" href="https://www.irs.gov/vi" lang="vi" rel="noopener noreferrer" target="_blank">Tiếng Việt</a></li><li class="column mb-5 text-black"><a aria-label="Kreyòl ayisyen This link will open in a new window." class="hover:underline leading-none" data-testid="kreyolLinkFooter" href="https://www.irs.gov/ht" lang="ht" rel="noopener noreferrer" target="_blank">Kreyòl ayisyen</a></li><li class="column mb-5 text-black"><a aria-label="English This link will open in a new window." class="hover:underline leading-none" data-testid="englishLinkFooter" href="https://www.irs.gov/" lang="en" rel="noopener noreferrer" target="_blank">English</a></li><li class="column mb-5 text-black"><a aria-label="Other Languages This link will open in a new window." class="hover:underline leading-none" data-testid="otherLanguagesLinkFooter" href="https://www.irs.gov/help/languages" lang="en" rel="noopener noreferrer" target="_blank">Other Languages</a></li></ul></div><div class="footerTopGroup md:flex-1 md:pr-3 lg:pr-6"><h3 data-testid="RelatedSites" class="groupLabel inline-block uppercase mb-3 leading-none"><span class="groupLabelSpan text-black uppercase font-bold inline-block">Related Sites</span></h3><ul id="related-sites" class="groupList ml-6 md:ml-0 md:block hidden"><li class="column mb-5 text-black"><a aria-label="U.S. Treasury This link will open in a new window." class="hover:underline leading-none" data-testid="treasuryLink" href="https://www.treasury.gov/" rel="noopener noreferrer" target="_blank">U.S. Treasury<svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1rem" width="1rem" viewBox="0 0 40 40" class="ml-1 relative inline" data-testid="externalLink" style="vertical-align:baseline;position:relative;top:3px"><g><path d="m31.4 20.7v7.2q0 2.6-1.9 4.5t-4.5 1.9h-18.6q-2.6 0-4.5-1.9t-1.9-4.5v-18.6q0-2.7 1.9-4.6t4.5-1.8h15.7q0.4 0 0.6 0.2t0.2 0.5v1.4q0 0.3-0.2 0.5t-0.6 0.2h-15.7q-1.4 0-2.5 1.1t-1 2.5v18.6q0 1.4 1 2.5t2.5 1h18.6q1.5 0 2.5-1t1.1-2.5v-7.2q0-0.3 0.2-0.5t0.5-0.2h1.4q0.3 0 0.5 0.2t0.2 0.5z m8.6-19.3v11.5q0 0.5-0.4 1t-1 0.4-1-0.4l-4-4-14.5 14.6q-0.2 0.2-0.5 0.2t-0.5-0.2l-2.6-2.6q-0.2-0.2-0.2-0.5t0.2-0.5l14.6-14.5-4-4q-0.4-0.4-0.4-1t0.4-1 1-0.4h11.5q0.6 0 1 0.4t0.4 1z"></path></g></svg></a></li><li class="column mb-5 text-black"><a aria-label="Treasury Inspector General for Tax Administration This link will open in a new window." class="hover:underline leading-none" data-testid="treasInspLink" href="https://www.treasury.gov/tigta/" rel="noopener noreferrer" target="_blank">Treasury Inspector General for Tax Administration<svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1rem" width="1rem" viewBox="0 0 40 40" class="ml-1 relative inline" data-testid="externalLink" style="vertical-align:baseline;position:relative;top:3px"><g><path d="m31.4 20.7v7.2q0 2.6-1.9 4.5t-4.5 1.9h-18.6q-2.6 0-4.5-1.9t-1.9-4.5v-18.6q0-2.7 1.9-4.6t4.5-1.8h15.7q0.4 0 0.6 0.2t0.2 0.5v1.4q0 0.3-0.2 0.5t-0.6 0.2h-15.7q-1.4 0-2.5 1.1t-1 2.5v18.6q0 1.4 1 2.5t2.5 1h18.6q1.5 0 2.5-1t1.1-2.5v-7.2q0-0.3 0.2-0.5t0.5-0.2h1.4q0.3 0 0.5 0.2t0.2 0.5z m8.6-19.3v11.5q0 0.5-0.4 1t-1 0.4-1-0.4l-4-4-14.5 14.6q-0.2 0.2-0.5 0.2t-0.5-0.2l-2.6-2.6q-0.2-0.2-0.2-0.5t0.2-0.5l14.6-14.5-4-4q-0.4-0.4-0.4-1t0.4-1 1-0.4h11.5q0.6 0 1 0.4t0.4 1z"></path></g></svg></a></li><li class="column mb-5 text-black"><a aria-label="USA.gov This link will open in a new window." class="hover:underline leading-none" data-testid="usaGovLink" href="https://www.usa.gov/" rel="noopener noreferrer" target="_blank">USA.gov<svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1rem" width="1rem" viewBox="0 0 40 40" class="ml-1 relative inline" data-testid="externalLink" style="vertical-align:baseline;position:relative;top:3px"><g><path d="m31.4 20.7v7.2q0 2.6-1.9 4.5t-4.5 1.9h-18.6q-2.6 0-4.5-1.9t-1.9-4.5v-18.6q0-2.7 1.9-4.6t4.5-1.8h15.7q0.4 0 0.6 0.2t0.2 0.5v1.4q0 0.3-0.2 0.5t-0.6 0.2h-15.7q-1.4 0-2.5 1.1t-1 2.5v18.6q0 1.4 1 2.5t2.5 1h18.6q1.5 0 2.5-1t1.1-2.5v-7.2q0-0.3 0.2-0.5t0.5-0.2h1.4q0.3 0 0.5 0.2t0.2 0.5z m8.6-19.3v11.5q0 0.5-0.4 1t-1 0.4-1-0.4l-4-4-14.5 14.6q-0.2 0.2-0.5 0.2t-0.5-0.2l-2.6-2.6q-0.2-0.2-0.2-0.5t0.2-0.5l14.6-14.5-4-4q-0.4-0.4-0.4-1t0.4-1 1-0.4h11.5q0.6 0 1 0.4t0.4 1z"></path></g></svg></a></li><li class="column mb-5 text-black"><a aria-label="USAspending.gov This link will open in a new window." class="hover:underline leading-none" data-testid="usaSpendingGovLink" href="https://www.usaspending.gov/" rel="noopener noreferrer" target="_blank">USAspending.gov<svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="1rem" width="1rem" viewBox="0 0 40 40" class="ml-1 relative inline" data-testid="externalLink" style="vertical-align:baseline;position:relative;top:3px"><g><path d="m31.4 20.7v7.2q0 2.6-1.9 4.5t-4.5 1.9h-18.6q-2.6 0-4.5-1.9t-1.9-4.5v-18.6q0-2.7 1.9-4.6t4.5-1.8h15.7q0.4 0 0.6 0.2t0.2 0.5v1.4q0 0.3-0.2 0.5t-0.6 0.2h-15.7q-1.4 0-2.5 1.1t-1 2.5v18.6q0 1.4 1 2.5t2.5 1h18.6q1.5 0 2.5-1t1.1-2.5v-7.2q0-0.3 0.2-0.5t0.5-0.2h1.4q0.3 0 0.5 0.2t0.2 0.5z m8.6-19.3v11.5q0 0.5-0.4 1t-1 0.4-1-0.4l-4-4-14.5 14.6q-0.2 0.2-0.5 0.2t-0.5-0.2l-2.6-2.6q-0.2-0.2-0.2-0.5t0.2-0.5l14.6-14.5-4-4q-0.4-0.4-0.4-1t0.4-1 1-0.4h11.5q0.6 0 1 0.4t0.4 1z"></path></g></svg></a></li></ul></div></div><ul class="flex md:justify-end mt-5 md:mt-15 md:-mr-2"><li class="mr-2"><a aria-label="IRS Facebook Profile This link will open in a new window." class="block" data-testid="facebookIcon-link" href="https://www.facebook.com/IRS" rel="noopener noreferrer" target="_blank" title="IRS Facebook Profile" tabindex="0"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="square-facebook" class="svg-inline--fa fa-square-facebook social-icons" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="2em" width="2em" data-testid="facebookIcon-icon"><path fill="currentColor" d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64h98.2V334.2H109.4V256h52.8V222.3c0-87.1 39.4-127.5 125-127.5c16.2 0 44.2 3.2 55.7 6.4V172c-6-.6-16.5-1-29.6-1c-42 0-58.2 15.9-58.2 57.2V256h83.6l-14.4 78.2H255V480H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64z"></path></svg></a></li><li class="mr-2"><a aria-label="IRS Twitter Profile This link will open in a new window." class="block" data-testid="twitterIcon-link" href="https://www.twitter.com/IRSnews" rel="noopener noreferrer" target="_blank" title="IRS Twitter Profile" tabindex="0"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="square-twitter" class="svg-inline--fa fa-square-twitter social-icons" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="2em" width="2em" data-testid="twitterIcon-icon"><path fill="currentColor" d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zM351.3 199.3v0c0 86.7-66 186.6-186.6 186.6c-37.2 0-71.7-10.8-100.7-29.4c5.3 .6 10.4 .8 15.8 .8c30.7 0 58.9-10.4 81.4-28c-28.8-.6-53-19.5-61.3-45.5c10.1 1.5 19.2 1.5 29.6-1.2c-30-6.1-52.5-32.5-52.5-64.4v-.8c8.7 4.9 18.9 7.9 29.6 8.3c-9-6-16.4-14.1-21.5-23.6s-7.8-20.2-7.7-31c0-12.2 3.2-23.4 8.9-33.1c32.3 39.8 80.8 65.8 135.2 68.6c-9.3-44.5 24-80.6 64-80.6c18.9 0 35.9 7.9 47.9 20.7c14.8-2.8 29-8.3 41.6-15.8c-4.9 15.2-15.2 28-28.8 36.1c13.2-1.4 26-5.1 37.8-10.2c-8.9 13.1-20.1 24.7-32.9 34c.2 2.8 .2 5.7 .2 8.5z"></path></svg></a></li><li class="mr-2"><a aria-label="IRS Instagram Profile This link will open in a new window." class="block" data-testid="instagramIcon-link" href="https://www.instagram.com/irsnews" rel="noopener noreferrer" target="_blank" title="IRS Instagram Profile" tabindex="0"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="instagram" class="svg-inline--fa fa-instagram social-icons" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="2em" width="2em" data-testid="instagramIcon-icon"><path fill="currentColor" d="M224.1 141c-63.6 0-114.9 51.3-114.9 114.9s51.3 114.9 114.9 114.9S339 319.5 339 255.9 287.7 141 224.1 141zm0 189.6c-41.1 0-74.7-33.5-74.7-74.7s33.5-74.7 74.7-74.7 74.7 33.5 74.7 74.7-33.6 74.7-74.7 74.7zm146.4-194.3c0 14.9-12 26.8-26.8 26.8-14.9 0-26.8-12-26.8-26.8s12-26.8 26.8-26.8 26.8 12 26.8 26.8zm76.1 27.2c-1.7-35.9-9.9-67.7-36.2-93.9-26.2-26.2-58-34.4-93.9-36.2-37-2.1-147.9-2.1-184.9 0-35.8 1.7-67.6 9.9-93.9 36.1s-34.4 58-36.2 93.9c-2.1 37-2.1 147.9 0 184.9 1.7 35.9 9.9 67.7 36.2 93.9s58 34.4 93.9 36.2c37 2.1 147.9 2.1 184.9 0 35.9-1.7 67.7-9.9 93.9-36.2 26.2-26.2 34.4-58 36.2-93.9 2.1-37 2.1-147.8 0-184.8zM398.8 388c-7.8 19.6-22.9 34.7-42.6 42.6-29.5 11.7-99.5 9-132.1 9s-102.7 2.6-132.1-9c-19.6-7.8-34.7-22.9-42.6-42.6-11.7-29.5-9-99.5-9-132.1s-2.6-102.7 9-132.1c7.8-19.6 22.9-34.7 42.6-42.6 29.5-11.7 99.5-9 132.1-9s102.7-2.6 132.1 9c19.6 7.8 34.7 22.9 42.6 42.6 11.7 29.5 9 99.5 9 132.1s2.7 102.7-9 132.1z"></path></svg></a></li><li class="mr-2"><a aria-label="IRS Linked In Profile This link will open in a new window." class="block" data-testid="linkedinIcon-link" href="https://www.linkedin.com/company/irs" rel="noopener noreferrer" target="_blank" title="IRS Linked In Profile" tabindex="0"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="linkedin-in" class="svg-inline--fa fa-linkedin-in social-icons" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="2em" width="2em" data-testid="linkedinIcon-icon"><path fill="currentColor" d="M100.28 448H7.4V148.9h92.88zM53.79 108.1C24.09 108.1 0 83.5 0 53.8a53.79 53.79 0 0 1 107.58 0c0 29.7-24.1 54.3-53.79 54.3zM447.9 448h-92.68V302.4c0-34.7-.7-79.2-48.29-79.2-48.29 0-55.69 37.7-55.69 76.7V448h-92.78V148.9h89.08v40.8h1.3c12.4-23.5 42.69-48.3 87.88-48.3 94 0 111.28 61.9 111.28 142.3V448z"></path></svg></a></li><li class="mr-2"><a aria-label="IRS YouTube Channel This link will open in a new window." class="block" data-testid="youtubeIcon-link" href="https://www.youtube.com/user/irsvideos" rel="noopener noreferrer" target="_blank" title="IRS YouTube Channel" tabindex="0"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="youtube" class="svg-inline--fa fa-youtube social-icons" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 576 512" height="2em" width="2em" data-testid="youtubeIcon-icon"><path fill="currentColor" d="M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z"></path></svg></a></li><li class="mr-2"><a aria-label="IRS 2 Go App This link will open in a new window." class="block" data-testid="irsAppIcon-link" href="https://www.irs.gov/newsroom/irs2goapp" rel="noopener noreferrer" target="_blank" title="IRS 2 Go App" tabindex="0"><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="27px" width="31px" viewBox="0 0 40 40" aria-hidden="true" class="irs-2go" style="vertical-align:baseline;position:relative"><g><path d="M26.2687064,2.59159929 C33.0648932,3.99309801 37.7484565,6.23525932 38.2079536,6.98304082 C38.7589958,7.9171761 39.0342215,9.03825675 39.5858543,13.335634 C39.7689444,15.1104319 40.1363059,19.6882272 39.9526252,23.4253599 C39.8610801,27.0690199 39.6773994,31.0859791 39.2179023,32.2070598 C39.0342215,32.5809505 37.4732307,34.1693946 36.463282,34.4498127 C36.3711463,34.6361664 37.2895499,30.8061526 37.5647757,23.8927233 C37.8405921,17.2597121 37.2895499,12.9617432 37.0143242,11.0934727 C36.8306434,9.87891935 36.463282,9.03825675 36.1874656,8.29047525 C35.8201041,7.73023072 30.401818,5.67501479 27.18711,5.02070598 C26.2687064,6.14178663 26.0856162,6.51567738 25.9019355,6.88897653 C25.7182548,7.44981266 28.4728751,10.6261092 28.6565558,10.9065273 C29.0239173,9.87891935 28.2891943,7.44981266 27.9218329,7.1693946 C28.38133,6.98304082 30.0344566,6.79550385 30.3096823,7.1693946 C30.3096823,7.26286728 30.9528602,7.63675804 31.228086,10.8130546 C33.1570289,10.7195819 32.9733482,11.2804181 33.3407096,11.5608361 C33.5243904,10.8130546 33.7080711,9.59850128 33.0648932,8.94478407 C34.9017005,8.85131138 35.269062,8.85131138 35.6364234,9.59850128 C35.8201041,10.0658647 36.0037849,11.5608361 35.1775169,13.8024058 C37.2895499,14.9234865 36.9221885,14.9234865 36.9221885,17.7264839 C36.9221885,19.5947545 36.8306434,21.9303885 36.463282,24.1725498 C36.1874656,25.8544666 36.0037849,27.4429107 35.7279685,29.1242359 C34.9938362,32.9548413 33.9832969,35.4774206 33.8917518,35.664366 C33.7996161,35.8507198 32.6975318,36.2246105 31.3202216,36.691974 C31.3202216,35.8507198 32.2386253,33.6085585 33.1570289,28.3770459 C33.6159354,25.4805758 34.1669776,22.67817 34.1669776,21.370144 C34.534339,16.979294 34.6264747,16.7923486 34.3506583,14.4567147 C34.2591133,13.8958785 33.8917518,13.7095247 33.3407096,13.5225794 C33.3407096,13.5225794 33.0648932,14.64366 32.7896675,15.2039046 C32.6059867,15.7647407 32.1464896,16.5119306 32.1464896,16.5119306 C32.9733482,16.8858213 33.5243904,17.5395386 33.5243904,18.1003747 C33.5243904,20.5294814 32.3301703,26.6951292 31.5954474,29.1242359 C31.0444052,30.8061526 30.4933631,32.3005324 30.3096823,32.5809505 C30.1260016,32.6744232 29.3912787,32.9548413 28.1055136,33.2352593 C28.38133,31.5533425 29.5749594,28.8438178 31.0444052,19.8751725 C31.3202216,18.1003747 31.7791281,16.4184579 30.4933631,15.9516861 C30.401818,17.5395386 28.8402365,24.0790771 27.8302878,26.32183 C27.6466071,26.2283573 25.9019355,25.5740485 25.8097998,25.4805758 C25.7182548,25.3871031 23.6056311,17.9134293 22.5035468,12.4014987 C21.4014624,12.308026 18.9220679,11.9341353 18.7383872,12.9617432 L20.6667395,12.9617432 C20.3915137,13.1486886 20.207833,13.335634 20.0241523,13.6160521 C20.7588752,13.7095247 21.2177817,14.7371327 21.5851431,16.1386314 L19.1057486,16.2315125 C19.2894294,16.2315125 19.4731101,16.4184579 19.5646551,16.8858213 L19.5646551,24.7333859 L24.5240348,24.7333859 L28.7486915,36.3180832 C26.8197485,37.3456912 24.7077155,38 23.4219504,38 C22.1361853,38 18.9220679,36.3180832 18.5547064,36.3180832 C18.0952093,36.3180832 14.8810919,38 13.5953268,38 C12.3095617,38 10.1975287,37.2522185 8.26858576,36.3180832 L12.4932425,24.7333859 L17.4526221,24.7333859 L17.4526221,16.5119306 C17.3604864,16.3249852 17.3604864,16.2315125 17.0852606,16.1386314 C16.5342185,16.1386314 14.8810919,16.0445671 14.6052755,16.698876 C14.2379141,15.8582134 13.6874625,14.1762966 14.146369,13.335634 C14.3300497,12.9617432 15.2484534,12.4014987 17.1768057,12.4014987 C17.6363028,10.2528101 20.4830588,10.4391639 24.6161704,10.8130546 C24.6161704,10.8130546 24.5240348,11 24.6161704,11.3738908 C25.3503027,15.2973772 27.0034293,21.370144 27.0034293,21.4636166 C27.6466071,18.5671465 28.5650107,15.3908499 28.0139686,14.0828239 C27.7381522,13.335634 27.18711,12.8682706 25.3503027,10.4391639 C24.340354,9.13172944 23.3304053,7.82370341 23.4219504,7.35633997 C23.5134955,6.88897653 23.5134955,5.67501479 26.2687064,2.59159929 Z M13.7010466,28.0303688 L11.2216521,35.3176888 C11.2216521,35.3176888 12.6905073,35.5046342 13.7010466,35.5046342 C14.6194502,35.5046342 15.9967604,35.3176888 15.9967604,35.3176888 L13.7010466,28.0303688 Z M23.5577914,28.0303688 L21.2620777,35.3176888 C21.2620777,35.3176888 22.7315235,35.5046342 23.5577914,35.5046342 C24.5683308,35.5046342 26.0377766,35.3176888 26.0377766,35.3176888 L23.5577914,28.0303688 Z M17.4685686,26.8471702 L15.355945,26.8471702 L18.4785173,35.9092881 L21.6932254,26.8471702 L19.5806017,26.8471702 L19.5806017,29.6501676 L17.9274752,29.1828042 C17.9274752,29.1828042 17.8359301,29.1828042 17.5601137,28.9958588 C17.4685686,28.9958588 17.4685686,28.8089134 17.4685686,28.8089134 L17.4685686,26.8471702 Z M16.8762759,13.8669649 C16.0500079,13.9604376 15.7741915,14.147383 16.0500079,15.0815183 L19.7236224,15.0815183 C19.6314868,13.7740838 18.3457217,13.7740838 16.8762759,13.8669649 Z M30.3173603,10.8842047 C29.7663181,10.9776774 29.3989567,10.9776774 28.9400502,11.1646228 C29.7663181,12.1922308 30.1336796,12.9394207 30.6847218,14.0605013 C31.0520832,13.126366 31.6031254,10.6972594 30.3173603,10.8842047 Z M16.5452237,2.7508237 C18.7493924,1.91016111 21.0456968,2.0030422 21.6882841,2.0030422 C21.2293775,3.40454092 19.3925703,6.11406567 17.4636273,7.04820094 C16.4536787,7.60903707 14.341055,7.98233621 13.0552899,8.35622696 C11.5864347,8.8235904 9.19858526,9.5707803 7.45332305,10.972279 C6.25969363,11.9064143 5.70865142,13.2144403 5.80019648,15.0827109 C6.90228087,13.8681575 9.19858526,12.4672504 11.0348019,11.8129416 C10.5758954,13.4948584 10.6680311,14.8957655 10.0248532,16.4842096 C9.65749177,17.5118176 6.90228087,19.8474516 6.16755796,21.1554776 C5.61651576,21.9961402 5.2491543,23.4911116 5.5249707,24.7991376 C5.5249707,24.7991376 6.16755796,23.8644107 6.71860014,23.3041662 C7.8206845,22.0896129 10.1169889,20.5017604 10.1169889,20.5017604 C10.1169889,21.342423 9.74903683,25.0795557 9.38226599,26.5739355 C9.01490453,27.8819615 6.71860014,30.2175955 6.07601291,30.9647854 C6.07601291,30.9647854 6.71860014,32.7401749 7.0859616,33.8612556 C7.45332305,34.8888635 7.63700378,35.6360534 7.63700378,35.6360534 C6.81073581,35.356227 3.13712125,33.7677829 2.03503689,32.6467022 C0.657136138,31.2452035 0.565591082,29.7508237 0.381910356,28.1623796 C0.289774686,27.6015435 -0.076996154,24.4252469 0.0145489026,23.7715297 C0.106093959,23.7715297 2.03503689,25.1724368 2.95344053,26.2935174 C4.05552489,27.5080708 4.88179285,28.7226241 4.88179285,28.7226241 C4.79024779,28.1623796 4.69811212,27.7884888 4.60656707,27.4145981 C4.5144314,26.3869901 5.15760925,25.6398002 5.06547358,25.4528548 C5.06547358,25.4528548 4.97392852,25.2659095 4.69811212,24.7056649 C4.14706994,23.4911116 1.48399471,21.622841 0.749271808,20.4076961 C0.473455412,19.9409243 -0.260676881,18.7263709 0.198229629,13.027495 C0.198229629,13.027495 2.31026268,15.2696563 3.41234704,16.671155 C4.14706994,17.6052903 4.88179285,19.1002617 4.88179285,19.1002617 C4.60656707,17.0450457 5.43283503,16.0168462 5.34128997,16.0168462 C5.34128997,16.0168462 5.2491543,15.2696563 4.88179285,14.7088201 C3.87184416,12.9340223 1.57553977,11.999887 1.20876893,9.85119836 C0.932952534,8.26275427 1.66767544,6.95472826 5.34128997,5.46034845 C6.07601291,7.98233621 5.61651576,10.2244975 5.5249707,12.280305 C7.36177799,10.7853336 7.0859616,6.86125557 8.00436523,5.46034845 C8.28018163,4.89951232 8.73908814,4.3392678 10.0248532,3.77843167 C11.3106183,3.31106823 12.0453412,2.93776908 13.2395612,2.7508237 C13.2395612,2.93776908 12.5963834,5.27340307 12.0453412,6.48795642 C11.4021634,7.88945514 10.4843503,8.44969965 10.4843503,8.54317233 C11.8616605,8.16928158 12.9637448,7.51556438 13.8821485,6.11406567 C14.2495099,5.64670223 14.6168714,5.0864577 14.9842328,4.52562157 C15.3515943,3.87190436 15.7189557,3.12471445 16.5452237,2.7508237 Z"></path></g></svg></a></li></ul></div></div><div class="text-white bg-black"><div class="container flex flex-col md:flex-row"><div class="flex flex-col md:flex-row text-center"><a href="https://www.irs.gov/" data-testid="footerLogo" target="_blank" rel="noopener noreferrer" aria-label="IRS Home This link will open in a new window"><svg fill="currentColor" preserveAspectRatio="xMidYMid meet" focusable="false" height="36" width="100" viewBox="0 0 100 36" x="0px" y="0px" class="h-7 block mx-auto my-5 md:my-3 text-white md:-ml-3"><path class="st0" d="M29.1,10.1c1.3-0.2,0.7,2.1,0.3,3c-0.5-1.1-0.8-1.8-1.6-2.8C28.3,10.2,28.6,10.2,29.1,10.1 L29.1,10.1z M19.2,13.9h-3.5c-0.3-0.8,0-1.1,0.7-1.1C17.8,12.7,19,12.7,19.2,13.9L19.2,13.9z M18.9,28.1v-2.7h2l-3.1,8.7l-3-8.7h2 v1.9c0,0,0,0.2,0.1,0.2c0.3,0.1,0.3,0.1,0.3,0.1L18.9,28.1z M24.9,33.5c0,0-1.5,0.1-2.4,0.2c-0.8,0-2.2-0.1-2.2-0.2l2.2-7L24.9,33.5 z M13.2,33.7c-0.9,0-2.4-0.1-2.4-0.2l2.4-7l2.2,7C15.4,33.5,14,33.7,13.2,33.7L13.2,33.7z M37.9,12.3c-0.5-4.1-0.8-5.2-1.3-6.1 c-0.4-0.8-4.9-2.8-11.4-4.2c-2.7,2.9-2.7,4.1-2.7,4.5c-0.1,0.5,0.9,1.7,1.8,3c1.8,2.3,2.2,2.8,2.5,3.5c0.5,1.3-0.3,4.3-0.9,7.1 c0,0-1.6-5.8-2.3-9.6c-0.1-0.4,0.1-0.6,0.1-0.6c-4-0.4-6.7-0.6-7.1,1.5c-1.8,0-2.7,0.5-2.9,0.8c-0.5,0.8,0.1,2.4,0.4,3.3 c0.3-0.6,1.9-0.5,2.4-0.5c0.2,0,0.2,0.1,0.3,0.3l0,7.9h-4.7L8.1,34.4c1.9,0.9,3.9,1.6,5.1,1.6c1.2,0,4.3-1.6,4.7-1.6 c0.4,0,3.5,1.6,4.7,1.6c1.2,0,3.2-0.6,5.1-1.6l-4.1-11.1h-4.7v-7.5c-0.1-0.5-0.3-0.7-0.5-0.7h2.4c-0.3-1.4-0.8-2.4-1.5-2.5 c0.2-0.3,0.3-0.4,0.6-0.6h-1.8c0.2-1,2.6-0.6,3.6-0.6c1.1,5.3,3.1,12.5,3.1,12.6c0.1,0.1,1.8,0.8,2,0.8c1-2.1,2.4-8.4,2.5-9.9 c1.2,0.4,0.7,2.1,0.5,3.7c-1.4,8.6-2.5,11.2-2.8,12.8c1.2-0.3,2-0.5,2.1-0.6c0.2-0.2,0.8-1.7,1.2-3.3c0.7-2.3,1.9-8.3,1.8-10.6 c0-0.6-0.5-1.1-1.3-1.6c0,0,0.4-0.7,0.6-1.2c0.3-0.6,0.5-1.6,0.5-1.6c0.5,0.1,0.9,0.4,1,0.8c0.3,2.3,0.1,2.5-0.1,6.6 c-0.1,1.3-0.5,4-1,6.7c-0.9,5.1-1.7,7.2-1.7,8c1.3-0.4,2.3-0.7,2.4-0.9c0.1-0.2,1.1-2.7,1.8-6.4c0.3-1.6,0.5-3.1,0.7-4.7 c0.3-2.1,0.4-4.3,0.4-6.2c0-2.7,0.3-2.7-1.6-3.7c0.7-2.2,0.6-3.6,0.4-4C33.9,8,33.5,8,31.7,8.1c0.6,0.6,0.4,1.8,0.3,2.5 c-0.3-0.3-0.2-0.8-2-0.7c-0.3-3-0.8-3.4-0.9-3.5c-0.3-0.3-1.8-0.2-2.2,0c0.3,0.2,1,2.6,0.7,3.5c-0.2-0.3-2.8-3.3-2.6-3.8 c0.1-0.3,0.3-0.7,1.2-1.8c3.1,0.6,8.3,2.5,8.6,3.1c0.3,0.7,0.6,1.5,0.8,2.7c0.3,1.8,0.8,5.9,0.5,12.3c-0.3,6.6-1.1,10.3-1.1,10.1 c1-0.3,2.5-1.8,2.7-2.1c0.4-1.1,0.6-4.9,0.7-8.5C38.5,18.5,38.1,14,37.9,12.3L37.9,12.3z"></path><path class="st0" d="M16.2,0.7c2.2-0.9,4.4-0.7,5-0.7c-0.4,1.4-2.2,4-4.1,4.9c-1,0.5-3.1,0.9-4.3,1.3 C11.3,6.7,9,7.4,7.3,8.7C6.1,9.7,5.5,11,5.7,12.8c1.1-1.2,3.3-2.6,5.1-3.2c-0.5,1.7-0.4,3-1,4.5c-0.4,1-3.1,3.3-3.8,4.5 c-0.6,0.9-0.8,2.3-0.6,3.6c0,0,0.7-0.9,1.2-1.5c1.2-1.2,3.4-2.7,3.4-2.7c0,0.8-0.3,4.4-0.8,5.9c-0.3,1.2-2.6,3.6-3.2,4.3 c0,0,0.6,1.7,1,2.9c0.4,1,0.5,1.7,0.5,1.7c-0.8-0.3-4.4-1.8-5.5-3c-1.3-1.3-1.3-2.8-1.6-4.4c-0.1-0.5-0.4-3.6-0.3-4.3 c0,0,1.9,1.3,2.9,2.5c1.1,1.2,1.8,2.4,1.8,2.4c-0.1-0.5-0.2-1-0.2-1.3c-0.1-1,0.5-1.7,0.4-1.9c0,0-0.1-0.2-0.3-0.8 c-0.5-1.1-3.2-3-3.8-4.2c-0.3-0.5-1-1.6-0.6-7.2c0,0,2.1,2.2,3.2,3.6c0.7,0.9,1.4,2.3,1.4,2.3c-0.2-2,0.6-3,0.5-3 c0-0.1-0.1-0.8-0.4-1.3c-1-1.7-3.3-2.7-3.6-4.8c-0.3-1.6,0.4-2.9,4-4.3C5.9,5.9,5.5,8,5.4,10c1.7-1.5,1.5-5.3,2.4-6.7 c0.3-0.5,0.7-1,2-1.6c1.2-0.5,2-0.9,3.2-1c0,0.1-0.7,2.5-1.2,3.6c-0.6,1.4-1.5,1.9-1.5,2c1.4-0.4,2.4-1,3.4-2.4 c0.3-0.4,0.7-0.9,1.1-1.6C15,1.8,15.4,1.1,16.2,0.7"></path><path class="st0" d="M99.2,21.3c-0.5-1.1-1.3-2-2.3-2.8c-1-0.8-2.8-1.9-5.5-3.4c-3.3-1.8-5.4-3.3-6.3-4.3 c-0.6-0.7-0.9-1.6-0.9-2.5c0-1.2,0.5-2.2,1.4-3.1c1-0.9,2.2-1.4,3.7-1.4c1.3,0,2.6,0.3,3.8,1c1.2,0.7,2.2,1.6,2.8,2.8 c0.7,1.2,1.1,2.7,1.4,4.7h0.8V2.1h-0.8c-0.1,0.7-0.3,1.1-0.6,1.4c-0.2,0.2-0.5,0.3-0.9,0.3c-0.3,0-0.9-0.2-1.7-0.5 c-1.7-0.8-3.3-1.2-4.9-1.2c-2.5,0-4.5,0.8-6.1,2.3c-1.6,1.5-2.4,3.4-2.4,5.5c0,1.2,0.3,2.3,0.8,3.3c0.5,1,1.3,1.9,2.4,2.8 c1,0.8,2.8,2,5.3,3.4c2.5,1.4,4,2.3,4.5,2.8c0.8,0.6,1.4,1.3,1.8,2.1c0.4,0.7,0.6,1.5,0.6,2.2c0,1.3-0.5,2.4-1.5,3.4 c-1,1-2.4,1.4-4.2,1.4c-1.5,0-2.9-0.3-4.2-1c-1.3-0.7-2.2-1.6-2.9-2.6c-0.6-1.1-1.1-2.6-1.5-4.7h-0.8v9.4H82 c0.1-0.3,0.2-0.5,0.3-0.7c0.2-0.2,0.5-0.3,0.8-0.3c0.4,0,1.2,0.2,2.6,0.7c1.4,0.5,2.3,0.7,2.7,0.8c0.7,0.1,1.5,0.2,2.4,0.2 c2.7,0,4.9-0.8,6.6-2.4c1.7-1.6,2.5-3.5,2.5-5.8C100,23.5,99.7,22.4,99.2,21.3 M62.2,17.5c0.3,0,0.5,0,0.7,0c0.2,0,0.4,0,0.5,0 c2.7,0,4.7-0.6,6.1-1.9c1.4-1.2,2-2.8,2-4.7c0-1.9-0.5-3.4-1.6-4.6c-1.1-1.2-2.6-1.8-4.4-1.8c-0.8,0-1.9,0.1-3.3,0.4V17.5z M64.4,2.9c3,0,5.2,0.2,6.6,0.7c1.4,0.5,2.6,1.3,3.6,2.6c1,1.2,1.5,2.7,1.5,4.5c0,1.8-0.6,3.4-1.7,4.8c-1.1,1.4-2.9,2.3-5.2,2.9 l5.8,8.6c1.3,2,2.5,3.3,3.4,3.9c1,0.6,1.8,1,3.3,1.3l0,0.7h-7.1l-9.5-14c-0.7,0-1.3,0-1.7,0c-0.2,0-0.4,0-0.6,0c-0.2,0-0.4,0-0.6,0 v8.7c0,1.9,0.2,3.1,0.6,3.5c0.5,0.6,1.3,1,2.4,1h1.1v0.8h-12v-0.8h1.1c1.2,0,2-0.4,2.5-1.2c0.3-0.5,0.4-1.5,0.4-3.3V8.2 c0-1.9-0.2-3.1-0.6-3.5c-0.5-0.6-1.3-1-2.4-1h-1.1V2.9H64.4z M52.9,2.9v0.8h-1.1c-1.2,0-2.1,0.4-2.6,1.1c-0.4,0.5-0.5,1.6-0.5,3.4 v19.4c0,1.5,0.1,2.5,0.3,3c0.1,0.4,0.4,0.7,0.9,0.9c0.6,0.4,1.3,0.5,2,0.5h1.1v0.8H40.4v-0.8h1c1.2,0,2.1-0.4,2.6-1.1 c0.3-0.5,0.5-1.6,0.5-3.4V8.2c0-1.5-0.1-2.5-0.3-3c-0.1-0.4-0.4-0.7-0.9-1c-0.6-0.4-1.3-0.5-2-0.5h-1V2.9H52.9z"></path></svg></a></div><ul class="md:flex flex-grow items-center md:justify-end mt-0 mb-2 md:mb-0 md:mt-1 text-center"><li class="footerLink md:ml-2 mt-0 mb-4 md:my-3 md:my-0 h-5"><a aria-label="Privacy Policy This link will open in a new window." class="inline-block md:border-r md:pr-2 hover:underline" data-testid="privacyLink" href="https://www.irs.gov/privacy-disclosure/irs-privacy-policy" rel="noopener noreferrer" target="_blank">Privacy Policy</a></li><li class="footerLink md:ml-2 mt-0 mb-4 md:my-3 md:my-0 h-5"><a aria-label="Accessibility This link will open in a new window." class="inline-block md:border-r md:pr-2 hover:underline" data-testid="accessibilityLink" href="https://www.irs.gov/accessibility" rel="noopener noreferrer" target="_blank">Accessibility</a></li></ul></div></div></footer></div><script id="__NEXT_DATA__" type="application/json">{"props":{"pageProps":{},"__N_SSG":true},"page":"/app/eos","query":{},"buildId":"G58X7jPjvhvrr2ZD0IR7M","isFallback":false,"gsp":true,"scriptLoader":[]}</script><script type="text/javascript" src="/h5vYqLAW/3n4/6xq/IUnsXUgF9b/uEibVtbtJccL6LcE/aT9EJ2E8Bg/ORtTLWJ/9Ng"></script></body></html>