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Form 1040-LES: 1040 (Schedule LEP) (sp)
IRS Form 1040 (Schedule LEP) is a request to change language preference attached to Form 1040, 1040-SR, 1040-NR, or 1040-SS. It allows filers to specify preferred languages for IRS written communications.
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IRS Form 1040-LES - 1040 (Schedule LEP) (sp)
IRS Form 1040 (Schedule LEP) is a request to change language preference attached to Form 1040, 1040-SR, 1040-NR, or 1040-SS. It allows filers to specify preferred languages for IRS written communications.
Risk Radar
Scan points- 1If filing jointly, ensure each spouse submits their own IRS Form 1040 (Schedule LEP) to designate preferences.
- 2Filing electronically without submitting the IRS Form 1040 (Schedule LEP) in paper format.
- 3Not writing your name exactly as it appears on the tax return.
- 4For joint filers, only listing one spouse's SSN or preference when two are required.
- 5Submitting the form with a tax return from a year prior to 2020.
Plain English
This form lets taxpayers tell the Internal Revenue Service (IRS) what language they prefer to receive official mail in. If you are a Spanish speaker filing Form 1040, this document ensures your correspondence is sent in Spanish. You must submit it with your tax return to make the change officially recorded.
Submission Date
- Filing date: 2024-12-18 22:10:54
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a filer needs to request written communications from the IRS in an alternative language, or when changing an existing language preference with the IRS.
- Do not use this form when you are filing electronically and do not wish to specify a language preference (in which case, omit it on paper).
- Check Form 1040-SR instead when you need to change your language preference while filing Form 1040-SR.
Form selector
Use this form or another form?
Filing Jointly
Each spouse must file a separate Anexo LEP if they prefer an alternative language other than English.
✓ Check the instructions for joint filing requirements.
Foreign Nonresident without SSN
If you are a foreign nonresident and lack an SSN, complete Form W-7 to obtain an ITIN before using this form.
✓ Check www.irs.gov/ITIN for guidance on obtaining the required number.
Filing Electronically (e-file)
If filing electronically, do not present a paper copy of this Anexo LEP; instead, use the designated electronic method.
✓ Check www.irs.gov/efile and select 'Español' during submission.
Deadline or filing window
The IRS Form 1040 (Schedule LEP) must be presented with the current year's income tax return or any returns for years following the current one. There is no specific deadline date listed, but it must accompany the filing itself.
Checklist
What you need before filling it out
Nombre del solicitante
Name exactly as it appears on your tax return · Form p.1
Número de Seguro Social del solicitante 1
Your Social Security Number (SSN) that matches your tax return · Form p.1
Language Choice (001-020)
Select only one box corresponding to the preferred language code/name. · Form p.1
Filing Jointly (Joint Return)
If married and filing jointly, list only the SSN of the spouse submitting the request on this Anexo LEP. · Form p.2
Electronic Filing Method
Ensure you are using www.irs.gov/efile and selecting 'Español'. · Form p.2
Before you submit
- 1Verify that the name written on the Anexo LEP matches exactly what appears on your tax return.
- 2Confirm the SSN listed corresponds precisely to the Social Security Number on your filed tax return.
- 3If filing jointly, ensure you have submitted a separate Anexo LEP for each spouse requesting an alternative language (even if they choose the same language).
- 4Select only one box from options 001 through 020 to indicate your preferred language.
- 5If submitting electronically via e-file, confirm that you are not also mailing a paper copy of this form.
- 6Ensure the Anexo LEP is submitted with the current year's tax return or any future years' returns (not prior to 2020).
- 7Check that if you are an unmarried filer without an SSN, you have obtained and listed your ITIN.
How to file this form
- 1Write the name exactly as it appears on your tax return in the designated field.
- 2Enter your Social Security Number (SSN) on Form 1040-LES; if married and filing jointly, enter only one spouse's SSN.
- 3Mark only one box under 'Prefiero recibir comunicaciones escritas' corresponding to the language you prefer from options 001 through 020.
- 4Present this Anexo LEP along with your current year's tax return (or a future year's return) to complete the request.
Known limitations
- 1The use of Form 1040 (Schedule LEP) is not mandatory, but it can be presented by taxpayers with limited English proficiency to indicate their language preference or change an existing one.
- 2If filing electronically, the taxpayer must present Form 1040 (Schedule LEP) along with their income tax return; do not submit it in paper if e-filing is used.
- 3When presenting jointly, each spouse who prefers an alternative language must file a separate Form 1040 (Schedule LEP), even if both prefer the same alternative language.
- 4The form should be presented with the current year's tax return or any returns for subsequent years; it should not be filed with a return from a year prior to 2020.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2024 (Rev. diciembre de 2024). The source directs users to www.irs.gov/ScheduleLEPSP for the most recent information regarding this form.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12-2024.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source (but directs to www.irs.gov/ScheduleLEPSP).
- Signature — The form requires a signature, though the specific location is not detailed in the excerpts provided.
- Form Number — confirm it reads Schedule LEP (Form 1040) (sp).
Quick Facts
Downloads
After you file
- 1Keep a copy of the submitted Form 1040 (Schedule LEP).
- 2The IRS commits to providing relevant information regarding taxpayer rights and responsibilities in an alternative language.
- 3Taxpayers should anticipate receiving written communications from the IRS, such as formal letters or notices, in their preferred language, though immediate receipt is not guaranteed.
- 4If a change of preference is made, the Form 1040 (Schedule LEP) must be presented to request communications in that alternative language or when returning to English.
Sources
- SRCForm 1040 (Schedule LEP) is an attachment to Form 1040, 1040-SR, 1040-NR or 1040-SS. [Instructions p.1]
- SRCThe form allows the taxpayer to request written communications in a preferred language by marking one box on Page 1. [Form p.1]
- SRCThe purpose of Form 1040 (Schedule LEP) is for taxpayers with limited English proficiency to request relevant information about their rights and responsibilities from the IRS. [Form p.2]
- SRCTaxpayers must present this form along with their income tax return, or when changing a preference. [Form p.2]
- SRCIf filing electronically, do not submit Form 1040 (Schedule LEP) in paper; access www.irs.gov/efile and select Español. [Form p.2]
- SRCWhen filing jointly, each spouse must present an attachment if they prefer an alternative language other than English. [Form p.2]
Common confusion points
Which SSN do I use if I am married and filing jointly?
The taxpayer should enter only the Social Security Number (SSN) of the spouse who is submitting the Form 1040 (Schedule LEP).
→ Confirm this rule on Page 2.
What if I don't have an SSN but need to file?
If a foreign non-resident or resident taxpayer does not have an SSN and doesn't qualify for one, they must apply for an IRS Taxpayer Identification Number (ITIN) by completing Form W-7.
→ Check Page 2.
Should I use this form if I am filing electronically?
Yes, but the taxpayer should present it along with their income tax return; do not submit it in paper if e-filing is used.
→ See instructions on Page 2.
Can I file this form for a year before 2020?
No, the Form 1040 (Schedule LEP) should be presented with the current year's tax return or any returns for years following the current one; it cannot accompany a return from a year prior to 2020.
→ Verify this on Page 2.
What happens if I select an alternative language but still receive letters in English?
The IRS commits to providing communications, but there is a caution that immediate receipt may not happen because the commitment is part of a multi-year plan starting in 2023; written notices will continue in English until translated.
→ Refer to Page 2.
Do I need this form if both spouses prefer Spanish?
Yes, each spouse must present a separate Form 1040 (Schedule LEP) if they are filing jointly and prefer an alternative language that is not English.
→ Confirm on Page 2.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The IRS provides basic information on how to file and pay taxes in different languages, accessible via www.irs.gov/MyLanguage.
Questions about IRS Form 1040-LES
What is IRS Form 1040-LES used for?
This form lets taxpayers tell the Internal Revenue Service (IRS) what language they prefer to receive official mail in. If you are a Spanish speaker filing Form 1040, this document ensures your correspondence is sent in Spanish. You must submit it with your tax return to make the change officially recorded.
Who must file IRS Form 1040-LES?
Taxpayers with limited proficiency in English may present the IRS Form 1040 (Schedule LEP) to indicate their preferred language for receiving written communications or to change an existing preference.
What information does IRS Form 1040-LES require?
The form collects your name exactly as it appears on your tax return, your Social Security Number (SSN), and allows you to select one of the listed languages in Line 1. If filing jointly, each spouse indicates their own preferences separately.
When is IRS Form 1040-LES due?
Filers should present the IRS Form 1040 (Schedule LEP) with their current year's tax return or any returns for future years. It should not be presented with a return from a year prior to 2020.
Where do I file IRS Form 1040-LES?
The form must be presented along with your income tax return; if filing electronically, the IRS Form 1040 (Schedule LEP) should not be submitted in paper format. Electronic submission instructions are available at www.irs.gov/efile by selecting Español.
How do I complete IRS Form 1040-LES?
First, write your full name exactly as shown on your tax return. Next, enter your SSN (or ITIN if applicable) on the designated line. Finally, select only one option from Line 1 indicating the desired communication language before submitting it with your tax return.
What happens if IRS Form 1040-LES is filed incorrectly?
If you do not present the form or file it incorrectly, the IRS may continue to send communications, such as formal letters and notices, to you in English until your preferred language is noted.
Which SSN do I use if I am married and filing jointly?
The taxpayer should enter only the Social Security Number (SSN) of the spouse who is submitting the Form 1040 (Schedule LEP). Confirm this rule on Page 2.
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