Schedule LEP Form 1040 - New IRS Schedule for Limited English Proficiency

Sep 19, 2026

New IRS Schedule LEP can be filed with Form 1040 series returns for taxpayers who prefer written correspondence in a language other than English. Designed for limited English proficiency, the draft schedule informs IRS of the preferred language, after which IRS assesses translation needs and provides translations when available. IRS generally sends the letter in English first and may attach the preferred-language version depending on demand and applicable letters. Schedule LEP applies to calendar year 2020 onward and is attached per taxpayer and year; Married Filing Jointly may include two schedules.

LanguageEnglish

CategoryLetters

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Schedule LEP overview for preferred-language correspondence

Filing requirements and applicable tax years

Which Form 1040 variants accept Schedule LEP

Language availability and expected IRS correspondence flow

New IRS Schedule for Taxpayers Who Prefer a Different Language IRS has created a new schedule that can be filed with Form 1040 series forms – Schedule LEP. This new form (still in Draft mode) is designed for taxpayers with limited English proficiency. The form is informing IRS that the taxpayer prefers to receive written correspondence in an alternative language. Once the form is processed by IRS, it will determine the translation needs and provide the translations as available. The current expectation indicates IRS will send the letter in English as normal, then have an attachment in the taxpayer’s preferred language if available. The availability will depend on overall demand for the selected languages and the applicable letters. In other words, IRS will create the letters in various languages as it feels the interpretations will be useful to a large number of people. This Schedule LEP is to be filed with the taxpayer’s individual income tax return for calendar year 2020 or later. It appears each separate return and year should have this Schedule attached. The Schedule should not be used for tax years prior to 2020. On a Married Filing Jointly return, two Schedules LEP could be attached when the taxpayer and the spouse each has their own preferred language. The instructions for Schedule LEP indicate this should be attached to the Forms 1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS. As such, it appears this form does not currently apply for other forms, such as partnerships, corporations, trusts, and payroll. The 21 languages mentioned on the current draft version of the Schedule LEP include English, Arabic, Bengali, Chinese (Simplified), Chinese (traditional), Farsi, French, Gujarati, Haitian Creole, Italian, Japanese, Khmer, Korean, Polish, Portuguese, Punjabi, Russian, Spanish, Tagalog, Urdu, and Vietnamese. English is listed for taxpayers who have chosen another language and later want to have written communication only in English, in other words, effectively cancelling the language choice they originally made. You can find draft forms, including this Schedule LEP, [by going to irs.gov/pub/ and clicking on](by going to irs.gov/pub/ and clicking on)[irs-dft. Clicking on top of each column will sort the links based on that column](irs-dft. Clicking on top of each column will sort the links based on that column)’s listing. For example, clicking on the DATE column will sort the items by date, NAME column will sort by name, etc. This text has been shared as a courtesy of: David & Mary Mellem, EAs & Ashwaubenon Tax Professionals, 920-496-1065 (fax 920-496-9111) . ©2020 Ashwaubenon Tax Professionals. No reproduction of this article is permitted without the express consent of Ashwaubenon Tax Professionals, 2140 Holmgren Way, Suite 1040, Green Bay, WI 54304. If you would like to be removed from our email list, send us an email with UNSUBSCRIBE in the subject line. If someone would like to be added to our email list, have them send us an email with SUBSCRIBE in the subject line.

FAQs

What is IRS Schedule LEP used for?

Schedule LEP is used to tell IRS that a taxpayer prefers written correspondence in an alternative language. IRS then evaluates translation needs and may provide translations when available.

Which tax years require attaching Schedule LEP?

Schedule LEP is intended for calendar year 2020 or later returns. It should not be used for tax years prior to 2020.

Can Schedule LEP be attached to Married Filing Jointly returns?

Yes. Two Schedule LEP forms could be attached when the taxpayer and spouse each have their own preferred language.

Sep 19, 2026

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