This Schedule LEP guide explains the IRS Request for Change in Language Preference. Schedule LEP requests a change in language preference for certain IRS communications. It does not change the language or legal requirements of the tax return itself and does not guarantee that every type of notice will be available in the requested language. The taxpayer should distinguish a communication preference from an address change.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Schedule LEP does and who prepares it
An individual taxpayer uses the schedule to request the language preference described in the form instructions.
For the connected reporting route, see Form 1040. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1040 (Schedule LEP) |
|---|---|
| IRS title | Request for Change in Language Preference |
| Guide period | the applicable reporting period |
| Target version | Dec 2024 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Schedule LEP PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Schedule LEP should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Schedule LEP
- Taxpayer identification.
- Requested language selection.
- Spouse information when applicable.
- Current filing information.
- Copies of earlier preference requests.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Schedule LEP
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
You may not immediately receive written communications in the requested language. The IRS's commitment to LEP taxpayers is part of a multiyear timeline that is scheduled to begin providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.
Tagalog (Tagalog) Layunin ng form. Ang IRS ay nakatuon sa pagbibigay sa mga nagbabayad ng buwis na may limitadong kasanayan sa Ingles na makabuluhang ma-access ang impormasyon tungkol sa kanilang mga karapatan at responsibilidad bilang nagbabayad ng buwis. Dapat lamang i-file ang Schedule LEP upang humiling ng mga nakasulat na komunikasyon mula sa IRS sa alternatibong wika, o kapag binago mo sa alternatibong wika at nais na ibalik sa Ingles. Ang iba't ibang form ng nakasulat na komunikasyon ay ibinigay ng IRS, gaya ng liham at iba pang naka-print na materyal.
Maaaring kabilang dito ang mga abiso na ipinadala sa indibidwal na nagbabayad ng buwis, kabilang ang mga pormal na liham at abiso, pati na rin ang pangkalahatang liham, mga form sa buwis, mga tagubilin, o mga publikasyon. Karaniwan, ang anumang mga ipinasok na kalakip sa nakasulat na komunikasyon ay ibibigay din sa hiniling na wika. Ang pangunahing impormasyon TIP tungkol sa pag-file ng iyong return at pagbabayad ng mga buwis ay mayroon sa iba't ibang wika. Tingnan ang IRS.gov/MyLanguage (sa english).
Additional reporting conditions
Joint Return If you and your spouse are filing a joint return, file a Schedule LEP with your tax return for each spouse who prefers an alternative language. If both spouses would prefer to receive written communications in an alternative language other than English, file a separate form for each spouse even if both spouses prefer the same alternative language.
The IRS is committed to providing taxpayers with limited English proficiency meaningful access to information regarding their taxpayer rights and responsibilities. The Schedule LEP should only be filed to request written communications from the IRS in an alternative language, or when you have changed to an alternative language and want to convert back to English.
Written communications. Different forms of written communications are issued by the IRS, such as correspondence and other printed material. These may include notifications sent to an individual taxpayer, including formal letters and notices, as well as general correspondence, tax forms, instructions, or publications. Generally, any inserts enclosed with the written communication will also be provided in the requested language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multiyear timeline that is scheduled to begin providing translations in 2023.
You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.
Calculations and supporting information
Who Can File Schedule LEP is not mandatory but can be filed with a tax return by taxpayers with limited English proficiency to indicate their language of preference for IRS-issued written communications or change their language of preference.
How To File File Schedule LEP with your income tax return. You can state this preference only by filing Schedule LEP with your income tax return. If you e-file Schedule LEP with your tax return, don’t file the paper version of this form. See the IRS website File Schedule LEP with your current year tax return or any subsequent year returns, but not any year prior to 2020.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | I would prefer to receive written communications (see instructions) from the IRS in the following language. | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 000 | Cancel previous election | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 001 | Spanish ( Español ) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 002 | Korean ( 한국어 ) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 003 | Vietnamese ( Tiếng Việt ) | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 004 | Russian ( Pусский ) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 005 | Arabic ( ) اﻟﻌﺮﺑﻴﺔ | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 006 | Haitian Creole ( Kreyòl Ayisyen ) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 007 | Tagalog ( Tagalog ) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 008 | Portuguese ( Português ) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A taxpayer prefers IRS communications in a different supported language. The taxpayer checks the available choices, completes the preference request and retains a copy with the return records.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Schedule LEP
- Do not substitute a language preference request for an address update.
- Follow the instructions for each taxpayer on a joint return.
- Keep responding to applicable notices while a preference request is processed.
Questions about Schedule LEP
Does receiving or downloading this form mean I must file it?
An individual taxpayer uses the schedule to request the language preference described in the form instructions. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Do not substitute a language preference request for an address update. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include taxpayer identification, requested language selection, spouse information when applicable. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.