PDF files can be viewed and saved using Adobe Reader software.

To view a file, click on the hyperlink.

When saving a file, be sure to use Save function of Adobe Reader rather than the web browser's save.

To save the file without viewing it first:

• Right click on the title link.
• Select "Save Target As" (Internet Explorer) or "Save Link As" (Firefox / Mozilla / Netscape) when presented with a menu (if your mouse is configured for left handed operation use the left mouse button).
• Use Adobe Acrobat Reader to open the file directly after downloading.

All of our files are verified prior to posting on IRS.gov. If you have difficulty viewing a PDF file, it may be due to software settings, configuration problems, download failures, or other issues. Troubleshooting information can be found within Adobe's support knowledgebase ( Document 325875) when PDF pages don't appear in the web browser window.